Asunto C-264/17: Sentencia del Tribunal de Justicia (Sala Cuarta) de 29 de noviembre de 2018 (petición de decisión prejudicial planteada por el Finanzgericht Münster — Alemania) — Harry Mensing / Finanzamt Hamm [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 314 — Artículo 316 — Artículo 322 — Regímenes particulares aplicables en el sector de los objetos de arte — Régimen del margen de beneficio — Sujetos pasivos revendedores — Entrega de objetos de arte por el autor o por sus derechohabientes — Operaciones intracomunitarias — Negativa de las autoridades tributarias nacionales a reconocer a un sujeto pasivo el derecho a optar por la aplicación del régimen del margen de beneficio — Requisitos para su aplicación — Derecho a deducción del impuesto soportado — Objetos de arte, de colección y antigüedades]
| Section | información judicial |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
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