Request for a preliminary ruling from the Curtea de Apel Suceava in the case Zabrus Siret.

Does Directive 2006/112/EC, together with the principles of fiscal neutrality and proportionality, preclude, in circumstances such as those in the main proceedings, an administrative practice and/or an interpretation of the provisions of national legislation precluding the assessment and recognition of the right to reimbursement of VAT resulting from adjustments in respect of transactions carried out during a period, preceding the most recent inspection period, which has already been the subject of a tax inspection and in which the tax authorities did not find any anomalies that were such as to alter the taxable amount for VAT, notwithstanding the fact that those provisions may be interpreted as meaning that the tax authorities may review a period which has previously been the subject of a tax inspection in the light of additional data and information obtained subsequently as a result of cooperation between State authorities and institutions?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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