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Document 62019CN0312
Case C-312/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Eighth Chamber) of 16 September 2020. XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax. Case C-312/19.
- ECLI identifier
- ECLI:EU:C:2020:711
- Judge-Rapporteur
- Prechal
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
16/09/2020
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 23 April 2020. XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax. Case C-312/19.
- ECLI identifier
- ECLI:EU:C:2020:310
- Advocate General
- Kokott
23/04/2020
CASE BROUGHT
- Title
- Case C-312/19: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 16 April 2019 — XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
01/07/2019