Asunto C-388/18: Sentencia del Tribunal de Justicia (Sala Décima) de 29 de julio de 2019 (petición de decisión prejudicial planteada por el Bundesfinanzhof — Alemania) — Finanzamt A/B [Procedimiento prejudicial — Fiscalidad — Armonización de las legislaciones fiscales — Directiva 2006/112/CE — Sistema común del impuesto sobre el valor añadido (IVA) — Artículo 288, párrafo primero, punto 1, y artículo 315 — Régimen especial de las pequeñas empresas — Régimen especial de los sujetos pasivos revendedores — Sujeto pasivo revendedor comprendido en el ámbito de aplicación del régimen del margen de beneficio — Volumen de negocios anual que determina la aplicabilidad del régimen especial de las pequeñas empresas — Margen de beneficio o importes cobrados]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
23.9.2019 ES Diario Oficial de la Unión Europea C 319/17
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante: Finanzamt A
Demandada: B
El artículo 288, apartado 1, punto 1, de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que se opone a una normativa nacional o a una práctica administrativa nacional en virtud de la cual el volumen de negocios que sirve de referencia para la aplicabilidad del régimen especial de las pequeñas empresas a un sujeto pasivo comprendido en el régimen especial del margen de beneficio previsto para los sujetos pasivos revendedores se calcula, de conformidad con el artículo 315 de dicha Directiva, teniendo en cuenta...
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