Request for a preliminary ruling from the Zalaegerszegi Közigazgatási és Munkaügyi Bíróság in the case Human Operator.

Must Council Implementing Decision (EU) 2015/2349 be interpreted as precluding the Hungarian practice of considering that the provision of national law, approval of which derives from the abovementioned Implementing Decision and which establishes a derogation from Article 193 of Council Directive 2006/112/EC, entered into force on 1 January 2015, the date from which it must be applied, when that Implementing Decision contains no provision concerning retroactivity of its effects or of its applicability and, in its request for authorisation to establish the derogation, Hungary indicated that date as the date of application? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen