Reports of Cases
Information not available
Subject-matter
Information not available
Systematic classification scheme
Information not available
Citations of case-law or legislation
References in grounds of judgment
Information not available
Operative part
Information not available
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
11/01/2024
Date of delivery
Information not available
References
Publication in the Official Journal
Information not available
Name of the parties
H GmbH (Droit direct au remboursement de la TVA)
Notes on Academic Writings
Information not available
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Bundesfinanzhof - Germany
Subject-matter
- Taxation
- - Value added tax
Provisions of national law referred to
Umsatzsteuergesetz (UStG), art. 14, par. 4, point 8, art. 14c, par. 1, 1re phrase, et art. 15, par. 1, point 1 Abgabenordnung (AO), art. 163, par. 1, 1re phrase, et art. 227
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
Formation of the Court
Information not available
Judge-Rapporteur
Information not available
Advocate General
Information not available
Language(s) of the Case
Language(s) of the Opinion
Information not available