CJUE — 27 janvier 2022
- ECLI
- ECLI:EU:C:2022:60
- Date
- 27 janvier 2022
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Solution
source officielleOpinion of Advocate General Medina delivered on 27 January 2022.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’.#Case C-269/20.
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Texte intégral
Opinion of Advocate General Medina delivered on 27 January 2022.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’.#Case C-269/20.
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Synthèse
- Juridiction
- CJUE
- Date
- 27 janvier 2022
- Matière
- droit européen
Référence
ECLI:EU:C:2022:60
Données disponibles
- Texte intégral
- Résumé officiel