C-138/12Document languageNederlands Download original PDF

Document

C-138/12

Source: Court of Justice of the European Union
ECLI:EU:C:2013:233
CELEX 62012CJ0138Official source consulted on 25 July 2026.

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Case details

Case name: Rusedespred
Publication date: 11-04-2013
ECLI: ECLI:EU:C:2013:233
Court: Court of Justice
Document type: Decision
Parties: Rusedespred OOD tegen Direktor na Direktsia „Obzhalvane I upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Article: Directive 2006/112/EC

Official subject

Fiscale bepalingen – Btw – Richtlijn 2006/112/EG – Artikel 203 – Beginsel van fiscale neutraliteit – Teruggaaf van voldane belasting aan leverancier indien verkrijger van vrijgestelde handeling recht op aftrek wordt ontzegd

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