Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Restrictions – Tax legislation – Corporation tax – Obligation for purchasers of services to draw up and send to the tax authorities supporting documents relating to the sums invoiced by service providers of services established in another Member State – Absence of such an obligation in the case of purely internal services – Justification – Effectiveness of tax controls – Proportionality
Citations:
C-52/21, [2022] EUECJ C-52/21, ECLI:EU:C:2022:127
Links:
Jurisdiction:
European
Corporation Tax
Updated: 11 April 2022; Ref: scu.674445