Request for a preliminary ruling from the Tribunalul Brasov in the case Solyom and Solyom.

Where the parties agree a firm and final price in a sales contract and subsequently the tax authorities consider the transaction to be taxable as a result of the reclassification of the vendor as a taxable person, must Articles 73 and 78 of Council Directive 2006/112/EC be interpreted as meaning that the price is deemed to include the appropriate value added tax or that value added tax is to be added to that price? In other words, what is the taxable amount for such a transaction?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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