Asunto C-855/19: Sentencia del Tribunal de Justicia (Sala Quinta) de 9 de septiembre de 2021 (petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny — Polonia) — G. sp. z o.o. / Dyrektor Izby Administracji Skarbowej w Bydgoszczy [Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 69 — Exigibilidad del IVA — Adquisición intracomunitaria de carburantes — Obligación de pago anticipado del IVA — Artículo 206 — Concepto de «pagos a cuenta» — Artículo 273 — Correcta recaudación del IVA y lucha contra el fraude — Margen de maniobra de los Estados miembros]
| Section | Serie C |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
15.11.2021 ES Diario Oficial de la Unión Europea C 462/10
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