Judgment of the Court (Ninth Chamber) of 28 May 2020.#World Comm Trading Gfz SRL v Agenţia Naţională de Administrare Fiscală (ANAF) et Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Articles 184 to 186 – Principle of VAT neutrality – Regularization of the deduction of the tax initially made – Rebates granted for intra-community and internal deliveries of goods.#Case C-684/18.

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Official record CELEX 62018CJ0684_SUM from European Union at Court of Justice of the European Union. Dated 28 May 2020. Status: decided.

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1. 28 May 2020

   Decided

   Source: Work_date_document

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2 official files

• Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 28.5.2020.#World Comm Trading Gfz SRL vastaan Agenţia Naţională de Administrare Fiscală (ANAF) ja Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Ennakkoratkaisupyyntö – Verotus – Arvonlisävero – Direktiivi 2006/112/EY – 90 artikla – 184 – 186 artikla – Arvonlisäverotuksen neutraalisuuden periaate – Alun perin tehdyn verovähennyksen oikaiseminen – Yhteisön sisäisistä ja jäsenvaltion sisäisistä tavaroiden luovutuksista myönnetyt hinnanalennukset.#Asia C-684/18.

  judgment · FI · 28 May 2020

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• Arrêt de la Cour (neuvième chambre) du 28 mai 2020.#World Comm Trading Gfz SRL contre Agenţia Naţională de Administrare Fiscală (ANAF) et Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 90 – Articles 184 à 186 – Principe de neutralité de la TVA – Régularisation de la déduction de la taxe initialement opérée – Rabais accordés pour des livraisons intracommunautaires et internes de biens.#Affaire C-684/18.

  judgment · FR · 28 May 2020

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