Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for deliveries of firewood – Differentiation according to the characteristics and objective properties of the products – Forms of wood intended for combustion serving the same consumer need and being in competition – Principle of fiscal neutrality
Citations:
C-515/20, [2022] EUECJ C-515/20, ECLI:EU:C:2022:73
Links:
Jurisdiction:
European
VAT
Updated: 23 March 2022; Ref: scu.671883
