H&I 2019/32
Fontana. Suspected tax evasion. EU law does not preclude calculation of VAT on presumed turnover based on sectoral studies. Court of Justice
CJ 21-11-2018, C-648/16 (Uitspraak) (Fontana)
- Instantie
Court of Justice of the European Union
- Datum
21 november 2018
- Zaaknummer
C-648/16
- Roepnaam
Fontana
- Vakgebied(en)
EU-recht (V)
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 21‑11‑2018
Conclusie, Court of Justice of the European Union (Advocate General), 22‑03‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 16‑12‑2016
Essentie
Fontana. Suspected tax evasion. EU law does not preclude calculation of VAT on presumed turnover based on sectoral studies. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Fontana. Council Directive 2006/112/EC and the principles of fiscal neutrality and proportionality, must be interpreted as meaning that they do not preclude national legislation, such as that at issue in the main proceedings, which authorises tax authorities, in the event of serious differences between declared revenue and revenue estimated on the basis of sector studies, to use ... Verder lezen? Log in om dit document te bekijken.