ECJ VAT – Directive 2006/112/EC – Article 199(1)(g) – Voluntary insolvency proceedings – Person liable for payment of tax – Liability of the person who is the recipient of certain transactions – Concept of ‘compulsory sale procedure’
Berger P
C-125/12, [2013] EUECJ C-125/12
Bailii
Directive 2006/112/EC
European, VAT
Updated: 14 November 2021; Ref: scu.511011