Judgment of the Court of Justice in the case DSV Road.

Article 168(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation which excludes the deduction of VAT on import which the carrier, who is neither the importer nor the owner of the goods in question and has merely carried out the transport and customs formalities as part of its activity as a transporter of freight subject to VAT, is required to pay.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting, Douane

H&I: Previews


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