EU & Human Rights

Valstybinė mokesčiu inspekcija (Contrat d'activite commune) (VAT - Concept of 'taxable person' - Partnership - Judgment)

[2020] EUECJ C31219Court of Justice of the European Union (including the General Court)2020

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“(Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnershi…”

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