H&I 2026/284:Nekilnojamojo turto valdymas. Mandatory default interest on VAT arrears compatible with EU law. Court of Justice

H&I 2026/284

Nekilnojamojo turto valdymas. Mandatory default interest on VAT arrears compatible with EU law. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Nekilnojamojo turto valdymas. Article 325 TFEU and Article 273 of Council Directive 2006/112/EC, read in the light of the principle of proportionality must be interpreted as not precluding national legislation which lays down the detailed rules for calculating the rate of default interest relating to value added tax arrears irrespective of the nature and seriousness of the infringement established by the tax authority, and precludes that authority from applying an interest rate lower than that provided for by that legislation or waiving the calculation of a ... Verder lezen? Log in om dit document te bekijken.

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