Judgment of the Court (Tenth Chamber) of 29 July 2019.#Finanzamt A v B.#Reference for a preliminary ruling – Taxation – Harmonization of tax laws – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 288, first paragraph, point 1, and Article 315 – Special regime for small businesses – Special regime for taxable resellers – Taxable reseller covered by the profit margin regime – Figure annual business rate determining the applicability of the special regime for small businesses – Profit margin or amounts collected.#Case C-388/18.

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Official record CELEX 62018CJ0388_SUM from European Union at Court of Justice of the European Union. Dated 29 July 2019. Status: decided.

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• Arrêt de la Cour (dixième chambre) du 29 juillet 2019.#Finanzamt A contre B.#Renvoi préjudiciel – Fiscalité – Harmonisation des législations fiscales – Directive 2006/112/CE – Système commun de taxe sur la valeur ajoutée (TVA) – Article 288, premier alinéa, point 1, et article 315 – Régime particulier des petites entreprises – Régime particulier des assujettis-revendeurs – Assujetti-revendeur relevant du régime de la marge bénéficiaire – Chiffre d’affaires annuel déterminant l’applicabilité du régime particulier des petites entreprises – Marge bénéficiaire ou montants encaissés.#Affaire C-388/18.

  judgment · FR · 29 July 2019

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