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Document 62023CJ0122
Case C-122/23
C-122/23
Court of Justice
Status: Closed
C-122/23
Court of Justice
Status: Closed
/
DECISION
- Title
- Sentenza tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tal-11 ta’ April 2024. Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite vs „Legafact“ EOOD. Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Taxxi fuq id-dħul mill-bejgħ – Skema speċjali għal impriżi żgħar – Dħul mill-bejgħ annwali – Differenza fit-trattament bejn persuni taxxabbli – Leġiżlazzjoni nazzjonali li tissuġġetta persuna għall-VAT fil-każ ta’ preżentata tardiva ta’ applikazzjoni għal reġistrazzjoni – Natura punittiva. Kawża C-122/23.
- ECLI identifier
- ECLI:EU:C:2024:293
- Judge-Rapporteur
- Arastey Sahún
- Type of procedure
- Rikors għal deċiżjoni preliminari
- Complementary documents:
11/04/2024