ECJ Taxation – Common System of Value Added Tax : Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Dissolution of a company resulting in its removal from the value added tax (VAT) register – Obligation to calculate VAT on available assets and to pay the VAT calculated to the State – Maintenance or amendment of the law existing on the date of accession to the European Union – Second paragraph of Article 176 – Effect on the right to deduct – Article 168
Citations:
C-552/16, [2017] EUECJ C-552/16
Links:
Jurisdiction:
European
VAT
Updated: 23 May 2022; Ref: scu.599693