Judgment of the Court of Justice in the case Degano Trasporti.

Article 4(3) TEU and Articles 2, 250(1) and 273 of Council Directive 2006/112/EC do not preclude national legislation, such as that at issue in the main proceedings, interpreted as meaning that an insolvent trader may apply to a court to open a procedure for an arrangement with creditors for the purpose of settling its debts by liquidating its assets, in which that trader offers only partial payment of a value added tax debt and establishes by an independent expert's report that that debt would not be repaid more fully in the event of that trader's bankruptcy.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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