H&I 2016/413
Kreissparkasse Wiedenbrück. Rounding-up rule for the deductible proportion. Finanzgericht Münster
CJ 16-06-2016, C-186/15 (Uitspraak), m.nt. Dagmara Dominik-Ogińska (Kreissparkasse Wiedenbrück)
- Instantie
Court of Justice of the European Union
- Datum
16 juni 2016
- Zaaknummer
C-186/15
- Noot
Dagmara Dominik-Ogińska
- Roepnaam
Kreissparkasse Wiedenbrück
- JCDI
JCDI:ADS924895:1
- Vakgebied(en)
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 16‑06‑2016
Beroepschrift, Court of Justice of the European Union, 24‑04‑2015
Essentie
Judgment of the Court of Justice in the case Kreissparkasse Wiedenbrück. Article 175(1) of Council Directive 2006/112/EC must be interpreted as meaning that the Member States are not required to apply the rounding-up rule laid down in that provision where the deductible proportion is calculated in accordance with one of the derogating methods set out in Article 173(2) of that directive.
Article 184 et seq. of Directive 2006/112 must be interpreted as meaning that the Member States are required to apply the rounding-up rule laid down in Article 175(1) of that directive in the event of adjustment where, ... Verder lezen? Log in om dit document te bekijken.