Request for a preliminary ruling from the Augstākā tiesa in the case Aqua Pro.

Is Article 220(1) and (2)(b) of Council Regulation (EEC) No 2913/92 to be interpreted as meaning that the amount of duty payable recognised by the tax authority is to be regarded as entered in the accounts by the tax authority when it decides to enter that amount in the accounts or when it establishes the obligation to pay the duty, regardless of whether that decision has been subject to an administrative appeal and challenged in court proceedings? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen