ECJ (Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Articles 2, 24, 43, 250 and 273 – Place of supply of electronically supplied services – Artificial fixing of that place by means of an arrangement not reflecting economic reality – Abuse of rights – Regulation (EU) No 904/2010 – Charter of Fundamental Rights of the European Union – Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) – Rights of the defence – Right to be heard – Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded – Interception of telecommunications and seizure of emails
C-419/14, [2015] EUECJ C-419/14, ECLI:EU:C:2015:832
Bailii
European
VAT, Human Rights
Updated: 08 January 2022; Ref: scu.557045