Request for a preliminary ruling from the Corte suprema di cassazione in the case Identi. Must Article 4(3) TEU and Articles 2 and 22 of Sixth Directive 77/388 be interpreted as precluding the application, in relation to value added tax, of a provision of national law which provides for the extinguishment of debts arising from VAT in favour of taxable persons admitted to the bankruptcy discharge procedure governed by Articles 142 and 143 of Royal Decree No 267/1942?




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen