Opinion of Advocate General Bobek in the case Farkas.

Bobek proposes that the Court answer the questions as follows: In the absence of a specific derogation granted on the basis of Article 395 of Council Directive 2006/112/EC, the supply of movable property within a compulsory sale procedure pursuant to Article 199(1)(g) of that directive cannot be made subject to the reverse charge mechanism. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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