Source Curia (French)
Topic: chain transactions; VAT fraud; right to deduct; joint and several liability
Decision
The request for a preliminary ruling from the Krajský Soud v Ostravě (Ostrava Regional Court, Czech Republic), by decision of 18 June 2019, is manifestly inadmissible.
Preliminary ruling
the preliminary ruling request by the Krajský soud v Ostravě was held inadmissible because:
- ECJ found the description of the factual background insufficient;
- the referring court did not provide justifications about the relevance of the legal provisions included in the preliminary ruling request according to the rules of procedure of the ECJ
Latest Posts in "European Union"
- Commission calls on BELGIUM, FRANCE, and MALTA to fully implement the new EU VAT rules for the special SMEs scheme
- From matchmaker to supplier: deemed supplies and platform classification under EU VAT
- European Commission Report Highlights Uneven VAT Rate Exemptions Across EU Member States
- EU Packaging Regulation Faces Legal Challenges Over Reusability, Plastic Ban, and Deposit Requirements
- European Union Adopts Peppol PINT Billing Standard for E-Invoice Interoperability
