Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo in the case Maya Marinova. Must Article 273, Article 2(1)(a), Article 9(1) and Article 14(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, taken together, having regard to the principles of fiscal neutrality and proportionality, be interpreted as meaning that a Member State is to be entitled to treat the actual absence of goods which were transferred to a taxable person by way of taxable supplies as subsequent taxable supplies of those goods for consideration by that taxable person, without the recipient of those goods being identified, where the aim is to prevent VAT evasion?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen