ECJ Reference for a preliminary ruling – VAT – Sixth Directive 77/388/EEC – Article 11C(1), first subparagraph – Direct effect – Reduction of the taxable amount – Two transactions concerning the same goods – Supply of goods – Cars, sold on a hire purchase basis, repossessed and sold at auction – Abuse of rights
ECLI:EU:C:2014:2131, C-589/12, [2014] EUECJ C-589/12
Bailii
Sixth Directive 77/388/EEC 11C(1)
European, VAT
Updated: 20 December 2021; Ref: scu.536392
