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Document 62021CB0191
Case C-191/21
C-191/21
Court of Justice
Status: Closed
C-191/21
Court of Justice
Status: Closed
/
DECISION
- Title
- Digriet tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tal-10 ta’ Frar 2022. Ministre de l’Économie, des Finances et de la Relance vs Les Anges d’Eux SARL et. Talba għal deċiżjoni preliminari, imressqa mill-Cour administrative d'appel de Lyon. Rinviju għal deċiżjoni preliminari – Artikolu 99 tar-Regoli tal-Proċedura tal-Qorti tal-Ġustizzja – Sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikolu 392 – Skema ta’ tassazzjoni fuq il-marġni – Kamp ta’ applikazzjoni – Kunsinni ta’ bini u ta’ artijiet għall-bini mixtrija bil-għan li jinbiegħu mill-ġdid – Persuna taxxabbli li ma kellhiex id-dritt għal tnaqqis meta akkwistat il-bini – Bejgħ mill-ġdid suġġett għall-VAT – Kunċett ta’ ‘art għall-bini’. Kawża C-191/21.
- ECLI identifier
- ECLI:EU:C:2022:95
- Judge-Rapporteur
- Arastey Sahún
- Type of procedure
- Rikors għal deċiżjoni preliminari
- Complementary documents:
10/02/2022