Ar aghaidh go dtí an príomhábhar

65225

Lns pub 65225
DatePublication 09/03/2023
Recueil RG Yes
Recueil FP No
Documents
  1. Breithiúnas na Cúirte (An tOchtú Dlísheomra) 2023 Márta 9
References
NonPublie No
NomAffaire Cás C-239/22
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-239/22&language=GA
NomUsuel Belgian State agus Promo 54 v Promo 54 agus Belgian State
Indicateurs Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 12(1) and (2) – Supply, before first occupation, of a building or parts of a building and of the land on which the building stands – No provisions in national law providing for detailed rules for applying the criterion relating to first occupation – Article 135(1)(j) – Exemptions – Supply, after conversion, of a building which was the subject of a first occupation before the conversion – National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings
OQP Iarraidh ar réamhrialú ó Cour de cassation
LangueProcedure Teanga an cháis: Fraincis
numero 202303C109202202390