Request for a preliminary ruling from the Nejvyšší správní soud in the case Arex.

Must any taxable person be regarded as a taxable person within the meaning of Article 138(2)(b) of Council Directive 2006/112/EC? If not, to which taxable persons does that provision apply?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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