Judgment of the Court (Eighth Chamber) of 18 November 2021.#Promexor Trade Srl v DDirecția Generală a Finanțelor Publice Cluj – Administrația Județeană a Finanțelor Publice Bihor.#Reference for a preliminary ruling – Harmonization of tax legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Cancellation of the VAT identification of a taxable person – Refusal of the right to deduct – Conditions formal.#Case C-358/20.

Records

Official record CELEX 62020CJ0358_SUM from European Union at Court of Justice of the European Union. Dated 18 November 2021. Status: decided.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Urteil des Gerichtshofs (Achte Kammer) vom 18. November 2021.#Promexor Trade Srl gegen Direcţia Generală a Finanţelor Publice Cluj – Administraţia Judeţeană a Finanţelor Publice Bihor.#Vorlage zur Vorabentscheidung – Harmonisierung des Steuerrechts – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Recht auf Vorsteuerabzug – Löschung der mehrwertsteuerlichen Registrierung eines Steuerpflichtigen – Versagung des Rechts auf Vorsteuerabzug – Formelle Voraussetzungen.#Rechtssache C-358/20.

  judgment · DE · 18 November 2021

  ViewDownloadOpen at official source

• Unionin tuomioistuimen tuomio (kahdeksas jaosto) 18.11.2021.#Promexor Trade Srl vastaan Direcția Generală a Finanțelor Publice Cluj – Administrația Județeană a Finanțelor Publice Bihor.#Ennakkoratkaisupyyntö – Verolainsäädännön yhdenmukaistaminen – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – Arvonlisäveron vähennysoikeus – Verovelvollisen arvonlisäverotunnisteen peruuttaminen – Vähennysoikeuden epääminen – Muodolliset edellytykset.#Asia C-358/20.

  judgment · FI · 18 November 2021

  ViewDownloadOpen at official source

• Arrêt de la Cour (huitième chambre) du 18 novembre 2021.#Promexor Trade Srl contre DDirecția Generală a Finanțelor Publice Cluj – Administrația Județeană a Finanțelor Publice Bihor.#Renvoi préjudiciel – Harmonisation des législations fiscales – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Droit à déduction de la TVA – Annulation de l’identification à la TVA d’un assujetti – Refus du droit à déduction – Conditions formelles.#Affaire C-358/20.

  judgment · FR · 18 November 2021

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.