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Document 61981CJ0089

    Резюме на решението

    Keywords
    Summary

    Keywords

    TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX - TAXABLE PERSON - CONCEPT - PERSON PROVIDING SERVICES FREE OF CHARGE - EXCLUDED

    ( COUNCIL DIRECTIVE 67/228 , ART . 4 )

    Summary

    A PERSON WHO HABITUALLY PROVIDES SERVICES FOR TRADERS , FREE OF CHARGE IN ALL CASES , CANNOT BE REGARDED AS A TAXABLE PERSON WITHIN THE MEANING OF ARTICLE 4 OF THE SECOND DIRECTIVE ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES .

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