Union européenne · cjeu_case
Order of the Court (Sixth Chamber) of 14 February 2025.#Granulines Invest Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 178, 220 and 226 – Right to deduct input VAT – Refusal – Fraud – Proof – Recourse to a reseller with the aim of benefitting from a loan scheme – Article 219 and Article 226(7) – Details which must appear on the invoice – Date on which the supply of goods is effected – Correction of the invoice.#Case C-270/24.
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)