Union européenne · cjeu_case

Judgment of the Court (First Chamber) of 3 July 2019.#'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable amount – Reduction – Principle of fiscal neutrality – Lease finance agreement terminated for failure to make monthly payments – Notice of adjustment – Scope – Taxable transactions – Supply of goods for consideration – Payment of ‘compensation’ for termination up to expiry of the agreement – Jurisdiction of the Court.#Case C-242/18.

Droit de l'UE (EUR-Lex)
Informations clés
Organisation Union européenne
Type de document cjeu_case
Date d'adoption
Source Droit de l'UE (EUR-Lex)