Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Gemeente Borsele.

Should Article 2(1)(c) and Article 9(1) of Directive 2006/112/EC be interpreted as meaning that, with regard to the transport of school pupils, on the basis of an arrangement as described in the present judgment, a municipality should to this extent be regarded as a taxable person within the meaning of that directive? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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