Request for a preliminary ruling from the Trybunał Konstytucyjny in the case RPO. Is Article 98(2) of Directive 2006/112/EC in conjunction with point 6 of Annex III to that directive, invalid on the ground that it infringes the principle of fiscal neutrality to the extent to which it excludes the application of reduced tax rates to books published in digital format and other electronic publications?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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