Corina-Hrisi Tulica v Agentia Nationala De Administrare Fiscala: ECJ 7 Nov 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Articles 73 and 78 – Immovable property transactions carried out by natural persons – Classification of those transactions as taxable – Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract – Question as to whether or not the vendor may recover the VAT from the purchaser – Consequences

Citations:

C-249/12, [2013] EUECJ C-249/12

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 October 2022; Ref: scu.517556