Request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság in the case Vámos.

Is national legislation pursuant to with the tax authority may, when carrying out an ex post tax inspection, preclude the possibility of opting for the personal exemption, on the basis that the taxable person only has that possibility at the time of stating when his taxable activity commences, contrary to EU law? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen