ECJ Failure by a Member State to fulfil its obligations – Articles 17 and 18 of the Sixth VAT Directive – Issue of Government bonds to refund excess VAT – Category of taxable persons whose tax position is in credit
Citations:
C-78/00, [2001] EUECJ C-78/00, [2003] BVC 311, [2003] BTC 5255, ECLI:EU:C:2001:579, [2001] ECR I-8195
Links:
Jurisdiction:
European
VAT
Updated: 04 June 2022; Ref: scu.166767