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Judgment of the Court (Fifth Chamber) of 25 October 2001 in Case C-78/00: Commission of the European Communities v Italian Republic (Failure by a Member State to fulfil its obligations — Articles 17 and 18 of the Sixth VAT Directive — Issue of Government bonds to refund excess VAT — Category of taxable persons whose tax position is in credit)
Judgment of the Court (Fifth Chamber) of 25 October 2001 in Case C-78/00: Commission of the European Communities v Italian Republic (Failure by a Member State to fulfil its obligations — Articles 17 and 18 of the Sixth VAT Directive — Issue of Government bonds to refund excess VAT — Category of taxable persons whose tax position is in credit)
Publikācijas metadati
- Publicēts:
- Autoru kolektīvs: Tiesa (Eiropas Savienības Tiesa)
- Temats: Eiropas Komisija , Itālija , likumu tuvināšana , nodokļu saskaņošana , prasība sakarā ar saistību neizpildi , PVN
- OJ : JOC_2001_348_R_0007_01
- CELEX : C2001/348/11
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