Judgment of the Court (Seventh Chamber) of 11 June 2020
SCT, d.d v Republic of Slovenia
Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Refusal — Non-payment — Taxable person who did not lodge a claim in insolvency proceedings commenced against the debtor — Principles of fiscal neutrality and proportionality — Direct effect
Case C-146/19
Reports of Cases
not yet published (Court Reports - general)
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Judgment
ECLI:EU:C:2020:464 |
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