Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV.
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Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV.
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Core Citations
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- Clyde Port Authority Order Confirmation Act 1972
- Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
- Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country
- Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax