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Case C-527/11: Judgment of the Court (Second Chamber) of 14 March 2013 (request for a preliminary ruling from the Augstākās tiesas Senāts — Latvia) — Valsts ieņēmumu dienests v Ablessio SIA (VAT — Directive 2006/112/EC — Articles 213, 214 and 273 — Identification of taxable persons subject to VAT — Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity — Legality — Countering tax evasion — Principle of proportionality)
Case C-527/11: Judgment of the Court (Second Chamber) of 14 March 2013 (request for a preliminary ruling from the Augstākās tiesas Senāts — Latvia) — Valsts ieņēmumu dienests v Ablessio SIA (VAT — Directive 2006/112/EC — Articles 213, 214 and 273 — Identification of taxable persons subject to VAT — Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity — Legality — Countering tax evasion — Principle of proportionality)
Publication metadata
- Published:
- Corporate author(s): Court of Justice (Court of Justice of the European Union)
- Subject: exchange of information , interpretation of the law , Latvia , principle of proportionality , tax evasion , VAT
- CELEX : 62011CA0527
- OJ : JOC_2013_141_R_0007_01
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