H&I 2016/461
Baštová. Supply of services effected for consideration. VAT rules on operation of racing stables. Court of Justice
CJ 10-11-2016, C-432/15 (Uitspraak) (Baštová)
- Instantie
Court of Justice of the European Union
- Datum
10 november 2016
- Zaaknummer
C-432/15
- Roepnaam
Baštová
- Vakgebied(en)
Onbekend (V)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Tarief
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 10‑11‑2016
Essentie
Baštová. Supply of services effected for consideration. VAT rules on operation of racing stables. Court of Justice
Samenvatting
The Court of Justice has given a judgment in the case Baštová on the applicability of the rules on value added tax on economic activities which consist of, or are related to, sports activities such as horseracing, or which involve the use of sporting facilities.
Uitspraak
ARRÊT DE LA COUR (quatrième chambre)
10 novembre 20161
«Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Notion de “prestations de services ... Verder lezen? Log in om dit document te bekijken.