Union européenne · cjeu_case
Order of the Court (Sixth Chamber) of 14 April 2021.#Casa di Cura Città di Parma SpA v Agenzia delle Entrate.#Reference for a preliminary ruling – Articles 53(2) and 99 of the Rules of Procedure of the Court – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Mixed taxable person – Deductible proportion – Public or private health structures carrying out exempt activities – National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities.#Case C-573/20.
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)