Request for a preliminary ruling from the Administrativen sad Sofia grad in the case Еntertainment Balgaria System.

Is Article 214 of Directive 2006/112 to be interpreted as meaning that, in connection with the right to deduct input tax, different weight is to be attached to the cases of registration for the purposes of value added tax, or does Article 214 of that directive preclude the Member States from attaching differing weight to the cases of registration, as is the position under Articles 97а and 70(4) of the ZDDS?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen