References: C-183/14, [2015] EUECJ C-183/14, ECLI:EU:C:2015:454
Links: Bailii
ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Principle of legal certainty – Principle of protection of legitimate expectations – National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax
Statutes: Directive 2006/112/EC