- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-527/11: Reference for a preliminary ruling from the Augstākās tiesas Senāta Administratīvo lietu departaments (Republic of Latvia) lodged on 10 October 2011 — SIA Ablessio v Valsts ieņēmumu dienests
ECLI:EU:UNKNOWN:62011CN0527
62011CN0527
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C 6/8
(Case C-527/11)
2012/C 6/09
Language of the case: Latvian
Referring court
Augstākās tiesas Senāts
Parties to the main proceedings
Applicant: SIA Ablessio
Defendant: Valsts ieņēmumu dienests
Questions referred
1.Is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax to be interpreted as prohibiting refusal of the individual registration number that identifies a taxable person, on the basis that the holder of the taxable person’s shares previously obtained on various occasions the individual number for other undertakings, which did not carry out any real economic activity, and the shares of which were transferred by the holder to other persons immediately after obtaining the individual number?
2.Is Article 214 of that Directive to be interpreted, in relation to Article 273 thereof, as permitting the tax authority, before assigning the individual number, to verify the capacity of the taxable person to carry out the activity that is subject to tax, where this verification is intended to ensure correct collection of the tax and prevent tax evasion?
Language of the case: Latvian
(1) OJ 2006 L 347, p. 1.