Judgment of the Court (Third Chamber) of 1 July 2021
CB v Tribunal Económico Administrativo Regional de Galicia
Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount
Case C-521/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2021:176 |
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Judgment
ECLI:EU:C:2021:527 |
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