Servicii furnizate de o societate unei bănci, referitoare la exploatarea unor bancomate. Fiscalitate. Taxa pe valoarea adăugată (TVA). A șasea directivă 77/388/CEE. Articolul 13 secțiunea B litera (d) punctul 3. Operațiuni privind plățile
Services provided by a company to a bank, related to the operation of ATMs. Taxation. Value added tax (VAT). Sixth Directive 77/388/EEC. Article 13 section B letter (d) point 3. Payment operations
Author(s): Not Specified AuthorSubject(s): EU-Legislation, Commercial Law, Comparative Law
Published by: Editura Rosetti International
Keywords: operation of ATMs; Taxation; Value added tax (VAT);
Summary/Abstract: C.J.U.E., Camera a treia, Hotărârea Curții din 3 octombrie 2019, cauza C-42/18.
Journal: Revista de Drept Bancar și Financiar
- Issue Year: 2019
- Issue No: 4
- Page Range: 69-73
- Page Count: 5
- Language: Romanian
- Content File-PDF