CELEX:62019CJ0335: Judgment of the Court (First Chamber) of 15 October 2020.#E. Sp. z o.o. Sp. k. v Minister Finansów.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the VAT taxable amount – Total or partial non-payment of the price – Conditions imposed by national legislation for the exercise of the right to reduction – Condition that the debtor must not be the subject of insolvency or winding-up proceedings – Condition that the creditor and the debtor must be subject to VAT.#Case C-335/19.

E-Law Admin/ Oktober 16, 2020/ EuGH-Rechtsprechung/ 0Kommentare

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