Prikaz vseh zadetkov portala ZDSS.....

CELEX:62020CJ0398: Judgment of the Court (Sixth Chamber) of 11 November 2021.#ELVOSPOL v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance.#Case C-398/20.
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