EU & Human Rights

Commission v Austria (Failure of a Member State to fulfil obligations - Taxation - Judgment)

[2018] EUECJ C5118Court of Justice of the European Union (including the General Court)2018

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“(Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1) — Administrative practice of imposing VAT on the royalty payable to an autho…”

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