Staatssecretaris van Financien v Fiscale Eenheid X NV cs

European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 13B(d)(6) of Sixth Council Directive (EEC) 77/388, as amended by Council Directive (EEC) 91/680. The request had been made in proceedings between the Netherlands State Secretary for Finance and Fiscale Eenheid X NV cs, concerning a notice of additional assessment to VAT issued to Fiscale Eenheid X NV cs in respect of 1996.

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