Opinion of advocate general Szpunar in the case Schoenimport "Italmoda" Mariano Previti.

 The national authorities should refuse to apply the exemption pertaining to an intra-Community supply, the right to VAT deduction or the refund of VAT pursuant to the application of the second sentence of Article 28b (A)(2) of the Sixth Directive, when the taxable person was of should have been aware of the VAT evasion.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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