Judgment of the Court of Justice (Sixth Chamber) of February 3, 2022.#B AG v Finanzamt A.#Preliminary ruling - VAT - Directive 2006/112/EC - Article 122 - Reduced rate of tax on supplies of firewood - Differentiation according to the objective characteristics and properties of the goods - Forms of wood intended for burning that serve the same consumer need and are in competition with each other - Principle of fiscal neutrality.#Case C-515/20.

Records

Official record CELEX 62020CJ0515 from European Union at Court of Justice of the European Union. Dated 3 February 2022. 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

1 official file

• Urteil des Gerichtshofs (Sechste Kammer) vom 3. Februar 2022.#B AG gegen Finanzamt A.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 122 – Ermäßigter Steuersatz für Lieferungen von Brennholz – Differenzierung nach den objektiven Merkmalen und Eigenschaften der Waren – Zum Verbrennen bestimmte Holzformen, die demselben Bedürfnis des Verbrauchers dienen und miteinander im Wettbewerb stehen – Grundsatz der steuerlichen Neutralität.#Rechtssache C-515/20.

  judgment · DE · 3 February 2022

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.