H&I 2015/288
H3g. Reference for a preliminary ruling. Limits that make it impossible to recover tax on the consideration which remains totally or partially unpaid. Commissione Tributaria Regionale di Milano
CJ (Reference for a preliminary ruling) 29-04-2015, C-202/15 (Beroepschrift) (H3g)
- Instantie
Court of Justice of the European Union (Reference for a preliminary ruling)
- Datum
29 april 2015
- Zaaknummer
C-202/15
- Roepnaam
H3g
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Belastingen EU
Omzetbelasting / Vergoeding
Europees belastingrecht / Algemeen
- Brondocumenten
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 29‑04‑2015
Essentie
H3g. Reference for a preliminary ruling. Limits that make it impossible to recover tax on the consideration which remains totally or partially unpaid. Commissione Tributaria Regionale di Milano
Samenvatting
Request for a preliminary ruling from the Commissione Tributaria Regionale di Milano in the case H3g. Given that the Italian legislature has exercised the power which is accorded by Article 90(2) and the second subparagraph of Article 185(2) of Directive 2006/112/EC in relation to the downward adjustment of the taxable amount and the adjustment of the VAT charged on taxable transactions in cases where the consideration agreed ... Verder lezen? Log in om dit document te bekijken.