Principles, Objectives and Tasks of The Treaties – Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemptions – Taxes levied in breach of EU law – Obstacles to the refund of an overpayment of VAT – Article 4(3) TUE – Principles of equivalence, effectiveness and sincere cooperation – Rights conferred on individuals – Expiry of the limitation period for the tax liability – Effects of a judgment of the Court – Principle of legal certainty)
Citations:
C-500/16, [2017] EUECJ C-500/16
Links:
Jurisdiction:
European
VAT
Updated: 02 April 2022; Ref: scu.602071
