Aquila Part Prod Com S.A contra Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
| Jurisdiction | European Union |
| Court | Court of Justice (European Union) |
| ECLI | ECLI:EU:C:2022:950 |
| Docket Number | C-512/21 |
| Date | 01 December 2022 |
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Start Your 7-day Trial
5 cases
-
Opinion of Advocate General Medina delivered on 5 March 2026.
...de pago y su base imponible tiene «un fundamento constitucional». 31 Véanse las sentencias de 1 de diciembre de 2022, Aquila Part Prod Com (C‑512/21, EU:C:2022:950), apartado 60, y de 16 de octubre de 2019, Glencore Agriculture Hungary (C‑189/18, EU:C:2019:861), apartado 32 Sentencia Adler ......
-
Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.
...Rn. 34 und 35, vom 19. Oktober 2017, Paper Consult, C‑101/16, EU:C:2017:775, Rn. 43, sowie vom 1. Dezember 2022, Aquila Part Prod Com, C‑512/21, EU:C:2022:950, Rn. 42 In Bezug auf Steuerhinterziehung ist das Recht auf Vorsteuerabzug nach ständiger Rechtsprechung nicht nur dann zu versagen, ......
-
M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.
...né lo è il diritto a una tutela giurisdizionale effettiva (v., in tal senso, sentenza del 1° dicembre 2022, Aquila Part Prod Com, C‑512/21, EU:C:2022:950, punto 59). 43 Inoltre, poiché, nella fase del procedimento di imposizione avviato nei confronti della società che può avere un debito IV......
-
Global Ink Trade Kft. contra Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
...como las que la Administración tributaria tiene capacidad para realizar (sentencia de 1 de diciembre de 2022, Aquila Part Prod Com, C‑512/21, EU:C:2022:950, apartado 52, y auto de 9 de enero de 2023, A.T.S. 2003, C‑289/22, EU:C:2023:26, apartado 40 La cuestión de si el sujeto pasivo ha actu......
Get Started for Free
1 books & journal articles
-
Nullity of the legal transaction and right to VAT deduction
...C-439/04 e C-440/04, punti 54 e 55; CGUE, 11 novembre 2021, Ferimet, C-281/20, punto 45; CGUE, 01 dicembre 2022, Aquila Part Prod Com, C-512/21, punto https://doi.org/10.6092/issn.2036-3583/19816 II – 16 Nullità del negozio giuridico e diritto alla detrazione IVA STE. Vol.13 (2023) regge il......
