Union européenne · cjeu_case

Judgment of the Court (Sixth Chamber) of 27 January 2021.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 310 – Special scheme for travel agents – Application to all types of clients – National legislation excluding travel services that are provided to taxable persons who use those services for their business – Article 73 – Taxable amount – Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period – Incompatibility.#Case C-787/19.

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)