Request for a preliminary ruling from the Curtea de Apel București in the case Gamesa Wind România.

Does Council VAT Directive 2006/112/EC preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer's VAT identification number, on the basis that the VAT in question relates to purchases made during a period in which the taxpayer's VAT identification number was inoperative? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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