Failure of a Member State to fulfil obligations – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogations – Simplification measures and measures to prevent tax evasion or avoidance – Article 395(2) – Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT – Substantial amendment of the measure initially notified
Citations:
C-276/19, [2020] EUECJ C-276/19, ECLI:EU:C:2020:368
Links:
Jurisdiction:
European
VAT
Updated: 23 October 2022; Ref: scu.660188
