Judgment of the Court (Second Chamber), 14 March 2013

Valsts ieņēmumu dienests v Ablessio SIA

Request for a preliminary ruling from the Augstākās tiesas Senāts

VAT — Directive 2006/112/EC — Articles 213, 214 and 273 — Identification of taxable persons subject to VAT — Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity — Legality — Countering tax evasion — Principle of proportionality

Case C‑527/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)