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Taxonomy tags
VAT rate
The moment the liability becomes payable - Changes of rates
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Referral date: 21-06-2021
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Opinion date: 08-09-2022
Ruling date: 08-12-2022
AG: Kokott
References in this case
C-48/20 - P
C-712/17 - EN.SA.
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EU tax law
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Finanzamt Österreich (TVA facturée par erreur à des consommateurs finals) - C-378/21
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