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Document 62019CJ0935
Case C-935/19
C-935/19
Court of Justice
Status: Closed
C-935/19
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Ninth Chamber) of 15 April 2021. Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality. Case C-935/19.
- ECLI identifier
- ECLI:EU:C:2021:287
- Judge-Rapporteur
- Jürimäe
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
15/04/2021
CASE BROUGHT
- Title
- Case C-935/19: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 December 2019 — Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
08/06/2020