C-9/20 - CURIA - List Of Results

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Judgment of the Court (Fifth Chamber) of 10 February 2022

Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster

Request for a preliminary ruling from the Finanzgericht Hamburg

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes

Case C-9/20

Reports of Cases

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

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Opinion ECLI:EU:C:2021:730 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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Judgment ECLI:EU:C:2022:88 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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