Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas in the case Litdana. Under Articles 314(a) and 226(11) of Directive 2006/112 and under Articles 314(d) and 226(14) of that directive, are national rules and/or national practice founded on those rules allowed that prevent a taxable person from applying the VAT margin scheme because it becomes apparent upon a tax inspection carried out by the tax authority that incorrect information/data on the application of the VAT margin scheme and/or on exemption from VAT was provided in the VAT invoices for the goods supplied, but the taxable person did not know and could not have known about that?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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