C-263/11Document languageNederlands Download original PDF

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C-263/11

Source: Court of Justice of the European Union
ECLI:EU:C:2012:497
CELEX 62011CJ0263Official source consulted on 25 July 2026.

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Case details

Case name: Rēdlihs
Publication date: 19-07-2012
ECLI: ECLI:EU:C:2012:497
Court: Court of Justice
Document type: Decision
Parties: Ainārs Rēdlihs tegen Valsts ieņēmumu dienests
Article: Directive 2006/112/EC

Official subject

Zesde btw-richtlijn – Richtlijn 2006/112/EG – Begrip ‚economische activiteit’ – Houtleveringen ter compensatie van stormschade – Verleggingsregeling – Ontbreken van inschrijving van belastingplichtigen in register – Geldboete – Evenredigheidsbeginsel

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