Judgment of the Court (First Chamber) of 28 October 2021
Finanzamt B v X-Beteiligungsgesellschaft mbH
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’
Case C-324/20
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
|
Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2021:532 |
|
|
|
Judgment
ECLI:EU:C:2021:880 |
|
|
|