Asunto C-375/16: Petición de decisión prejudicial planteada por el Bundesfinanzhof (Alemania) el 7 de julio de 2016 — Finanzamt Bergisch Gladbach/Igor Butin
Section | información judicial |
24.10.2016 ES Diario Oficial de la Unión Europea C 392/6
Lengua de procedimiento: alemán
Bundesfinanzhof
Recurrente en casación: Finanzamt Bergisch Gladbach
Recurrido en casación: Igor Butin
1) ¿Exige el artículo 226, punto 5, de la Directiva 2006/112/CE del Consejo relativa al sistema común del impuesto sobre el valor añadido (1) (en lo sucesivo, «Directiva del IVA») la mención de una dirección del sujeto pasivo en que éste desarrolle su actividad económica
2) En caso de respuesta negativa a la primera cuestión: a) ¿Basta como mención de la dirección con arreglo al artículo 226, punto 5, de la Directiva del IVA una dirección a efectos postales
b) ¿Qué dirección debe mencionarse en la factura en el caso de un sujeto pasivo que explota una empresa (por ejemplo, de comercio por Internet) que no dispone de un local comercial
3) En caso de que no se cumplan los requisitos formales del artículo 226 de la Directiva del IVA, ¿se debe conceder la...
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