Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Common system of value added tax (VAT) – Tax base – Reduction – Directive 2006/112 / EC – Article 90 – Principle of fiscal neutrality – Claim that has become irrecoverable as a result of bankruptcy proceedings
C-292/19, [2019] EUECJ C-292/19_CO, ECLI:EU:C:2019:901
Bailii
European
Updated: 26 September 2021; Ref: scu.665369 br>