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Case note: HvJ EU (C-566/17: Związek Gmin Zagłębia Miedziowego): Verdeling gemengde kosten kan zonder nadere nationale regels. Unierechtelijk fiscaal legaliteitsbeginsel niet geschonden

Translated title of the contribution: Case note: HvJ EU (C-566/17: Związek Gmin Zagłębia Miedziowego): Apportionment of mixed costs for VAT to non-economic activities not impossible without national criteria. No violation of the EU principle of fiscal legality

Research output: Case Note › Case note › Academic

Abstract

Author discusses discovery of the principle of fiscal legality as a general principle of EU law, including the relation with similar principles in the EU Charter and ECHR, its importance and its practical meaning.
Translated title of the contributionCase note: HvJ EU (C-566/17: Związek Gmin Zagłębia Miedziowego): Apportionment of mixed costs for VAT to non-economic activities not impossible without national criteria. No violation of the EU principle of fiscal legality
Original languageDutch
Number of pages4
Project No.ECLI:EU:C:2019:390
Finished8/05/19
Publication statusPublished - 2019

Publication series

NameBNB
No.159
Volume2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Keywords

  • VAT
  • principle of fiscal legality
  • general principles of EU Law
  • consistent interpretation

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