Teritorialna Direktsia Na Natsionalnata Agentsia Za Prihodite – Plovdiv v Rodopi-M 91 OOD: ECJ 20 Jun 2013

ECJ Taxation – VAT -Directive 2006/112/EC- Principles of fiscal neutrality and proportionality – Belated recording in the accounts and declaration of the cancellation of an invoice – Remedying of the omission – Payment of the tax – State budget – No harm suffered – Administrative penalty

Jarasiunas P
C-259/12, [2013] EUECJ C-259/12
Bailii
European

VAT

Updated: 14 November 2021; Ref: scu.511016