N.N. RENTA SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC) and Generalidad de Cataluña.
| Jurisdiction | European Union |
| Celex Number | 62008CO0151 |
| ECLI | ECLI:EU:C:2008:662 |
| Docket Number | C-151/08 |
| Date | 27 November 2008 |
| Court | Court of Justice (European Union) |
| Procedure Type | Reference for a preliminary ruling |
Order of the Court (Third Chamber) of 27 November 2008 – Renta v TEARC
(Case C‑151/08)
Article 104(3) of the Rules of Procedure – Sixth VAT Directive – Article 33(1) – Meaning of ‘turnover taxes’ – Duty on transfers of assets and documented legal transactions
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes (Council Directive 77/388, Art. 33(1)) (see paras 36-38, 43...
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1 cases
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Caixa d'Estalvis i Pensions de Barcelona v Generalidad de Cataluña.
...compatibilidad con el artículo 33, apartado 1, de la Sexta Directiva en el asunto que dio lugar al auto de 27 de noviembre de 2008, Renta (C‑151/08). El Tribunal de Justicia, tras haber recordado las características esenciales del IVA definidas por su jurisprudencia (véanse, en particular, ......