Judgment of the Court (Tenth Chamber) of 29 July 2019

Finanzamt A v B

Request for a preliminary ruling from the Bundesfinanzhof

Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Directive 2006/112/EC — Common system of value added tax (VAT) — Point 1 of the first paragraph of Article 288 and Article 315 — Special scheme for small enterprises — Special arrangements for taxable dealers — Taxable dealer falling under the margin scheme — Annual turnover determining whether the special scheme for small enterprises is applicable — Profit margin or amounts received

Case C-388/18

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)