Judgment of the Court (Ninth Chamber) of 18 May 2017
UAB „Litdana“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Margin scheme — Conditions under which it is applicable — Refusal by the national tax authorities to grant a taxable person the right to apply the margin scheme — References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT — Margin scheme not applied by the supplier to the supply — Indications giving grounds for suspecting an infringement or fraud in the supply
Case C-624/15
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
|
Curia |
EUR-Lex |
Autres Liens |
Judgment
ECLI:EU:C:2017:389 |
|
|
|