Sinteza hotărârilor în materie fiscală pronunțate de Curtea de Justiție a Uniunii Europene în perioada martie‑aprilie 2021
Summary of judgements on tax matters delivered by the Court of Justice of the European Union between March – April 2021
Author(s): Not Specified AuthorSubject(s): Law on Economics, EU-Legislation, Court case
Published by: Editura Solomon
Keywords: Common system of value added tax (VAT); Directive 2006/112 / EC; Article 90; Reducing the tax base; Total or partial non-payment of the price; Debt that has become definitively irrecoverable;
Summary/Abstract: Summary of judgements on tax matters delivered by the Court of Justice of the European Union between March – April 2021
Journal: Tax Magazine
- Issue Year: 2021
- Issue No: 2
- Page Range: 145-156
- Page Count: 12
- Language: Romanian
- Content File-PDF