Judgment of the Court (First Chamber) of 3 July 2019.#“UniCredit Leasing” EAD v Direktor na Direktsia “Obzhalvane i danachno-osiguritelna praktika” – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Basis of taxation – Reduction – Principle of fiscal neutrality – Leasing contract terminated for non-payment of due dates – Notice Corrigendum – Scope – Taxable transactions – Delivery of goods for consideration – Payment of termination “compensation” until the end of the contract – Jurisdiction of the Court.#Case C-242/18.

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Official record CELEX 62018CJ0242_SUM from European Union at Court of Justice of the European Union. Dated 3 July 2019. Status: decided.

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• Arrêt de la Cour (première chambre) du 3 juillet 2019.#« UniCredit Leasing » EAD contre Direktor na Direktsia « Obzhalvane i danachno-osiguritelna praktika » – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Base d’imposition – Réduction – Principe de neutralité fiscale – Contrat de crédit-bail résilié pour non-paiement des échéances – Avis rectificatif – Champ d’application – Opérations imposables – Livraison de biens effectuée à titre onéreux – Paiement d’une “indemnité” de résiliation jusqu’au terme du contrat – Compétence de la Cour.#Affaire C-242/18.

  judgment · FR · 3 July 2019

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