C-521/19 - CURIA - List Of Results

Judgment of the Court (Third Chamber) of 1 July 2021

CB v Tribunal Económico Administrativo Regional de Galicia

Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount

Case C-521/19

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

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Opinion ECLI:EU:C:2021:176 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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Judgment ECLI:EU:C:2021:527 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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