BB Construct (Taxation – Value Added Tax : Judgment): ECJ 26 Oct 2017

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Inclusion in the register of taxable persons for VAT – National law requiring provision of a guarantee – Combating fraud – Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Principle of non-discrimination – Principle ne bis in idem – Principle of non-retroactivity

Citations:

C-534/16, [2017] EUECJ C-534/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 01 April 2022; Ref: scu.598840