ECJ Taxation – VAT – Sixth Council Directive 77/388/EEC – Article 11(A)(2)(a) and (3)(c) – Council Directive 2006/112/EC – Articles 78(a) and 79(c) – Taxable amount – Inclusion of taxes in the taxable amount – Screening tax – ‘Fiscal substitution’
Cruz Villalon AG
C-618/11, [2013] EUECJ C-618/11, [2013] EUECJ C-618/11
Bailii, Bailii
European
Updated: 30 August 2021; Ref: scu.511017
