C-162/07Document languageNederlands Download original PDF

Document

C-162/07

Source: Court of Justice of the European Union
ECLI:EU:C:2008:301
CELEX 62007CJ0162Official source consulted on 25 July 2026.

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Case details

Case name: Ampliscientifica en Amplifin
Publication date: 22-05-2008
ECLI: ECLI:EU:C:2008:301
Court: Court of Justice
Document type: Decision
Parties: Ampliscientifica Srl en Amplifin SpA tegen Ministero dell’Economia e delle Finanze en Agenzia delle Entrate.
Article: Directive 2006/112/EC

Official subject

Zesde btw-richtlijn - Belastingplichtigen - Artikel 4, lid 4, tweede alinea - Moedermaatschappijen en dochterondernemingen - Toepassing door lidstaat van regeling van enkele belastingplichtige - Voorwaarden - Gevolgen

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