CELEX:62021CA0461: Case C-461/21, Cartrans Preda: Judgment of the Court (Third Chamber) of 7 September 2023 (request for a preliminary ruling from the Tribunalul Prahova — Romania) — SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti — Administraţia Judeţeană a Finanţelor Publice Prahova (Reference for a preliminary ruling — Directive 2006/112/EC — Common system of value added tax (VAT) — Exemptions — Road carriage transactions directly connected with the import of goods — Rules of evidence — Articles 56 and 57 TFEU — Freedom to provide services — Recovery of VAT by a non-resident — Taxation of consideration paid by way of a tax on the income of non-resident persons — Tax withheld at source by a resident)
October 25, 2023
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