#62024CJ051512 Mart 2026 tarihli Mahkeme Kararı (Yedinci Daire). Randstad España SLU, Devlet Genel İdaresi' nden talepte bulunuyor. Tribunal Supremo'dan ön karar talebi. Ön karar başvurusu – Vergilendirme – Katma değer vergisi'nin (KDV) ortak sistemi – Girdi KDV'sinin indirimi – Direktif 2006/112/EC – Madde 176'nın ikinci paragrafı – KDV indirim hakkının hariç tutulması – İspanya Krallığı'nın Avrupa Ekonomik Topluluğu'na katılım tarihindeki KDV indirim hakkının yürürlüğe girmesi – Standstill hükmü. Dava C-515/24.
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Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.. Published in the Official Journal of the European Union.
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Key Changes
- Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a prelimina