Judgment of the Court (Eighth Chamber) of 16 September 2020
XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas
Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax
Case C-312/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2020:310 |
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Judgment
ECLI:EU:C:2020:711 |
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National decision following the preliminary ruling
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