Request for a preliminary ruling from the Înalta Curte de Casație și Justiție in the case Evo Bus.

Are the Eighth Directive (79/1072/EEC) and the principle of fiscal neutrality to be interpreted as precluding/having precluded the legislation of a Member State which regulates/regulated, in the light of the principle that there should be certainty in tax matters, the conditions for eligibility for reimbursement of value added tax, such as, in the present case, the condition requiring proof of payment of the tax by suppliers?




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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