Opinion of Advocate General Kokott in the case Di Maura.

Kokott proposes that the two questions referred by the Regional Tax Court, Syracuse be answered as follows: The second sentence of Article 11(C)(1) of the Sixth VAT Directive does not permit a disproportionate restriction of the possibility of correcting the taxable amount. It does, however, permit the Member States to take into account the uncertainties surrounding non-payment by requiring the taxable person to take certain reasonable measures. However, the requirement that insolvency proceedings be concluded in relation to the customer represents a disproportionate restriction.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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