C-419/14WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2, 24, 43, 250 and 273 — Place of supply of electronically supplied services — Artificial fixing of that place by means of an arrangement not reflecting economic reality — Abuse of rights — Regulation (EU) No 904/2010 — Charter of Fundamental Rights of the European Union — Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) — Rights of the defence — Right to be heard — Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded — Interception of telecommunications and seizure of emails.

Tolker