H&I 2015/64:Schoenimport “Italmoda” Mariano Previti. Refusal of the benefit of rights to deduction, exemption or refund. Fraud. Court of Justice

H&I 2015/64

Schoenimport “Italmoda” Mariano Previti. Refusal of the benefit of rights to deduction, exemption or refund. Fraud. 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

The Court of Justice has given a judgment in the joined cases Schoenimport ‘Italmoda’ Mariano Previti, Turbu.com and Turbu.com Mobile Phone’s. Sixth Council Directive 77/388/EEC must be interpreted as meaning that it is for the national authorities and courts to refuse a taxable person, in the context of an intra-Community supply, the benefit of the rights to deduction of, exemption from or refund of value added tax, even in the absence of provisions of national law providing for such refusal, if it is established, in the light of objective factors, that that taxable person knew, or should ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.