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Court of Justice of the European Union · Judgment

C‑527/11Valsts ieņēmumu dienests v Ablessio SIA

Decided
2013-03-14
ECLI
ECLI:EU:C:2013:168
CELEX
62011CJ0527
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT — Directive 2006/112/EC — Articles 213, 214 and 273 — Identification of taxable persons subject to VAT — Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity — Legality — Countering tax evasion — Principle of proportionality.

Interprets

    EUR-LexThe Court

    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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