Court of Justice of the European Union · Judgment
C-388/18Finanzamt A v B
- Decided
- 2019-07-29
- ECLI
- ECLI:EU:C:2019:642
- CELEX
- 62018CJ0388
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Directive 2006/112/EC — Common system of value added tax (VAT) — Point 1 of the first paragraph of Article 288 and Article 315 — Special scheme for small enterprises — Special arrangements for taxable dealers — Taxable dealer falling under the margin scheme — Annual turnover determining whether the special scheme for small enterprises is applicable — Profit margin or amounts received.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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