Bundesfinanzhof, Urteil vom 11.12.2024 - XI R 4/23
| Cjelovit tekst |
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| Naslov priopćenja za medije / sažetka |
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| Broj priopćenja za medije / sažetka |
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| Cjelovit tekst priopćenja za medije |
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| Broj ECLI |
ECLI:DE:BFH:2024:U.111224.XIR4.23.0 |
| Broj ELI |
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| Izvorni jezik odluke |
allemand |
| Datum dokumenta |
10/12/2024 |
| Sud porijekla |
Bundesfinanzhof (DE)
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| Područje |
- Porez na dodanu vrijednost
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| Područje EUROVOC |
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| Odredba nacionalnog prava |
UStG: 1 Abs. 1 Nr. 1 Satz 1, § 2 Abs. 1, § 3 Abs. 1, § 3 Abs. 1b Satz 1 Nr. 1 und 3, § 3 Abs. 9a Nr. 1 und 2, § 15 Abs. 1 Satz 1 Nr. 1 Satz 1, § 15 Abs. 2 Satz 1 Nr. 1, § 15a Abs. 1 Satz 1, § 18 AO: § 168
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| Odredba prava Unije na koju se upućuje |
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| Odredba međunarodnog prava |
EGRL 112/2006: Art. 9 Abs. 1, Art. 15 Abs. 1, Art. 16 Abs. 1 und 2, Art. 168 Buchst. a
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| Opis |
Unentgeltliche Trocknung fremder Holzhackschnitzel zur Erlangung eines KWK-Bonus zwar nicht steuerbar, jedoch vorsteuerschädlich
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