C-756/19Ramada Storax SA v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Non-payment — Insolvency of the debtor residing outside the country — Ruling by a court of another Member State declaring debts claimed irrecoverable — Principles of fiscal neutrality and proportionality.

Tolker