H&I 2020/407
Viva Telekom Bulgaria. Reference for a preliminary ruling. Bulgarian Law on Corporation Tax. Varhoven administrative sad
CJ (Reference for a preliminary ruling) 09-06-2020, C-257/20 (Beroepschrift) (Viva Telecom Bulgaria)
- Instantie
Court of Justice of the European Union (Reference for a preliminary ruling)
- Datum
9 juni 2020
- Zaaknummer
C-257/20
- Roepnaam
Viva Telecom Bulgaria
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
- Brondocumenten
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 09‑06‑2020
Essentie
Viva Telekom Bulgaria. Reference for a preliminary ruling. Bulgarian Law on Corporation Tax. Varhoven administrative sad
Samenvatting
Request for a preliminary ruling from the Varhoven administrativen sad in the case 'Viva Telekom Bulgaria'. Does national legislation such as that enacted in Article 16(2), point 3, of the Zakon za korporativnoto podohodno oblagane (Bulgarian Law on Corporation Tax, ‘the ZKPO’) conflict with the principle of proportionality enshrined in Article 5(4) and Article 12(b) of the Treaty on European Union and the right to an effective remedy and to a fair trial enshrined in Article 47 of ... Verder lezen? Log in om dit document te bekijken.