Union européenne · cjeu_case
Order of the Court (Seventh Chamber) of 3 June 2022.#Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.#Case C-188/21.
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)