ECJ Value added tax – Directive 2006/112/EC – Articles 18(c), 74 and 80 – Cessation of the taxable economic activity – Removal of the taxable person from the VAT register by the tax authorities – Retention of goods on which the VAT became deductible – Taxable amount – Open market value or purchase value – Determination at the time of the transaction – Direct effect of Article 74
E. Jarasiunas Rap P
C-142/12, [2013] EUECJ C-142/12
Bailii
Directive 2006/112/EC
Updated: 27 October 2021; Ref: scu.503494
