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ECJ Judgments

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2024. 03. 13.

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ECJ judgments

The taxable person status and the right to VAT-deduction may not depend on a minimum return on assets

C‑341/22. – Feudi di San Gregorio Aziende Agricole SpA | The VAT Directive precludes national regulation that ties the taxable person status to reaching a certain income threshold […]