Reference for a preliminary ruling – Freedom of establishment Free movement of capital – Taxation Tax on customer deposits held by credit institutions – Tax deductions granted only to establishments having their registered office or branches in the territory of the autonomous community of Andalusia – Tax deductions granted only for investments relating to projects carried out in this autonomous community – Common system of value added tax (VAT) Directive 2006/112/EC Article 401 Prohibition of levying other national taxes having the character of taxes on turnover Concept of ‘turnover tax’ Essential characteristics of VAT Absence
Citations:
C-712/19, [2021] EUECJ C-712/19, ECLI:EU:C:2021:137
Links:
Jurisdiction:
European
VAT
Updated: 01 May 2022; Ref: scu.664002
