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Opinion of Advocate General Tanchev delivered on 9 September 2021.
Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.
Request for a preliminary ruling from the Finanzgericht Hamburg.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes.
Case C-9/20.
ECLI identifier: ECLI:EU:C:2021:730
- CELEX number:
- 62020CC0009
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 09/09/2021
Council Implementing Decision of 15 December 2009 authorising the Republic of Estonia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax
No longer in force
- CELEX number:
- 32009D1022
- Form:
- Implementing decision
- Author:
- Council of the European Union
- Date of document:
- 15/12/2009
- Number of pages:
- 2
Council Implementing Decision of 7 December 2009 authorising the Republic of Slovenia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax
No longer in force
- CELEX number:
- 32009D0939
- Form:
- Implementing decision
- Author:
- Council of the European Union
- Date of document:
- 07/12/2009
- Number of pages:
- 2
Council Implementing Decision of 7 December 2009 authorising the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax
No longer in force
- CELEX number:
- 32009D0938
- Form:
- Implementing decision
- Author:
- Council of the European Union
- Date of document:
- 07/12/2009
- Number of pages:
- 2
Decision of the EEA Joint Committee No 150/2007 of 7 December 2007 amending Annex I (Veterinary and phytosanitary matters) and Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement
Date of entry into force unknown (pending notification) or not yet in force.
- CELEX number:
- 22007D0150
- Form:
- Decision adopted by bodies created by international agreements
- Author:
- EEA Joint Committee
- Date of document:
- 07/12/2007
- Number of pages:
- 3
Domain: All, Documents mentioning: 32007D0133, Search language: English