ECJ VAT – Directive 2006/112/EC – Articles 213, 214 and 273 – Identification of taxable persons subject to VAT – Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity – Legality – Countering tax evasion – Principle of proportionality
A Rosas P
C-527/11, [2013] EUECJ C-527/11
Bailii
Directive 2006/112/EC 213 214 273
European
Updated: 09 July 2021; Ref: scu.471912