AND · OR · NOT · "…"CodexAI
AND · OR · NOT · "…"DÉCISION / ECLI
TYPE
DATE
EXTRAIT
CJUE
ECLI:EU:C:2020:310
23 avril 2020
23 avril 2020
#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership
Source officiellePage 3 sur 18
CJUE
ECLI:EU:C:2021:58
21 janvier 2021
21 janvier 2021
#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest
Source officielle