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Document 62020CN0108
Case C-108/20
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Digriet tal-Qorti tal-Ġustizzja (L-Għaxar Awla) tal-14 ta’ April 2021. HR vs Finanzamt Wilmersdorf. Talba għal deċiżjoni preliminari, imressqa mill-Finanzgericht Berlin-Brandenburg. Rinviju għal deċiżjoni preliminari – Artikolu 99 tar-Regoli tal-Proċedura tal-Qorti tal-Ġustizzja – Tassazzjoni – Taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikoli 167 u 168 – Dritt għal tnaqqis tal-VAT tal-input imħallsa – Rifjut – Frodi – Katina ta’ kunsinni – Rifjut tad-dritt għal tnaqqis meta l-persuna taxxabbli kienet taf jew kellha tkun taf li, bl-akkwist tagħha, hija kienet qiegħda tipparteċipa fi tranżazzjoni involuta fi frodi tal-VAT. Kawża C-108/20.
- ECLI identifier
- ECLI:EU:C:2021:266
- Judge-Rapporteur
- Jarukaitis
- Type of procedure
- Rikors għal deċiżjoni preliminari
- Complementary documents:
14/04/2021
CASE BROUGHT
- Title
- Kawża C-108/20: Talba għal deċiżjoni preliminari mressqa mill-Finanzgericht Berlin-Brandenburg (il-Ġermanja) fis-27 ta’ Frar 2020 – HR vs Finanzamt Wilmersdorf
15/06/2020