67470
| Lns pub | 67470 |
| DatePublication | 05/02/2024 |
| Recueil RG | Yes |
| Recueil FP | No |
| Documents | |
| References | |
| NonPublie | Yes |
| NomAffaire | Cás C-377/23 |
| LienAffaire | http://curia.europa.eu/juris/liste.jsf?num=C-377/23&language=GA |
| NomUsuel | DC v Autoridade Tributária e Aduaneira |
| Indicateurs | Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection procedure – Sale of second-hand vehicles to final consumers – Transactions subject to VAT – Articles 73 and 78 – Taxable base – Principle of fiscal neutrality – Incorrect charging of zero-rate VAT – Application of the standard rate of VAT by the tax authority – Inclusion of the VAT due in the sale price |
| OQP | |
| LangueProcedure | Teanga an cháis: Portaingéilis |
| numero | 202402C214202303770 |
