ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(1) – Articles 73, 80 and 273 – Principles of fiscal neutrality and proportionality – Tax evasion – Anomalies in accounting – Concealment of supplies and revenue – Determination of the taxable amount
C-576/15, [2016] EUECJ C-576/15
Bailii
European
VAT
Updated: 23 January 2022; Ref: scu.569911
