ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Deduction of input tax – Transactions constituting an abusive practice – National tax law – Special national procedure where the existence of abusive practices is suspected in the field of taxation – Principles of effectiveness and equivalence
C-662/13, [2015] EUECJ C-662/13, ECLI:EU:C:2015:89
Bailii
Directive 2006/112/EC
European, VAT
Updated: 28 December 2021; Ref: scu.543268