Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky in the case BB construct.

Is it possible to interpret as in accordance with the objective of Article 273 of Council Directive 2006/112/EC, that is, the prevention of VAT evasion, an approach on the part of a national body which considers the fact that the current director of a legal person was also the director of another legal person which has outstanding tax liabilities to be a ground under national law for requiring payment of a tax deposit of up to the value of EUR 500 000? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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