Tax fraud

VAT identification number cannot be refused unless serious evidence of tax fraud danger

European Court of Justice, case C-527/11

Article Date: 13-03-2013
Categories: Business Law Typology: Case Law
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The case was referred to the CJEU by a Latvian Court. In the domestic proceedings, the applicant had challenged a decision of the VID, the Latvian Tax Authority, which had rejected his application for a VAT number. This had been requested for a newly incorporated limited liability company, of which ... [Read All]
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