General

ARVI ir ko (Taxation - VAT - Optional tax liability scheme - Judgment)

[2022] EUECJ C5621Court of Justice of the European Union (including the General Court)2022

“(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which…”

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