May 17

 

CJEU expected to deliver judgment in Case C-566/16, Vámos (VAT – Articles 281 to 294 of Directive 2006/112/EC – Special schemes for small enterprises)

 

Question referred for a preliminary ruling:

Is national legislation pursuant to with the tax authority may, when carrying out an ex post tax inspection, preclude the possibility of opting for the personal exemption, on the basis that the taxable person only has that possibility at the time of stating when his taxable activity commences, contrary to EU law?

 

The opinion in this case as delivered on November 13, 2017 by Advocate General Wahl can be found here

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The schedule above merely contains a selection of events/important dates taking place during the week and should in no way be considered to be complete. It is very well possible that other important events take place during the week that were not included in the schedule above. It is your own responsibility to research other sources to review whether other important events take place that are not included in the schedule above.

 

Furthermore the schedule above is solely based on the information provided as by the respective authorities when the schedule above was drafted. It is your own responsibility to check whether the information included in the schedule above is complete, accurate and correct. International Tax Plaza and/or its owners do not accept any liability if the information provided in the schedule above is incomplete, not accurate and/or incorrect.

 

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