Lisboagas GDL v Autoridade Tributaria e Aduaneira: ECJ 11 Jun 2015

ECJ Judgment – References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 9, 73, 78, first paragraph, point (a), and 79, first paragraph, point (c) – Taxable amount – Inclusion of the amount of municipal land use taxes paid by the company holding the concession for the gas distribution network in the taxable amount for VAT applicable to supplies of services made by that company to the company responsible for marketing the gas

C-256/14, [2015] EUECJ C-256/14, ECLI:EU:C:2015:387
Bailii
Directive 2006/112/EC

European, VAT

Updated: 30 December 2021; Ref: scu.548122