{"id":11837,"date":"2021-09-13T11:13:12","date_gmt":"2021-09-13T10:13:12","guid":{"rendered":"https:\/\/crlisboa.org\/wp\/?post_type=juris&p=11837"},"modified":"2021-09-13T16:03:13","modified_gmt":"2021-09-13T15:03:13","slug":"processo-n-o-c-521-19","status":"publish","type":"juris","link":"https:\/\/crlisboa.org\/wp\/juris\/processo-n-o-c-521-19\/","title":{"rendered":"PROCESSO N.\u00ba C-521\/19"},"content":{"rendered":"

Ac\u00f3rd\u00e3o do Tribunal de Justi\u00e7a (Terceira Sec\u00e7\u00e3o)<\/p>\n

Data<\/strong>
\n1 de julho de 2021<\/p>\n

\u00abReenvio prejudicial \u2014 Fiscalidade \u2014 Imposto sobre o valor acrescentado (IVA) \u2014 Diretiva 2006\/112\/CE \u2014 Inspe\u00e7\u00e3o tribut\u00e1ria \u2014 Presta\u00e7\u00f5es de servi\u00e7os de atividade de agente art\u00edstico \u2014 Opera\u00e7\u00f5es sujeitas a IVA \u2014 Opera\u00e7\u00f5es n\u00e3o declaradas \u00e0 Administra\u00e7\u00e3o Tribut\u00e1ria e que n\u00e3o deram origem \u00e0 emiss\u00e3o de uma fatura \u2014 Fraude \u2014 Reconstitui\u00e7\u00e3o do valor tribut\u00e1vel do imposto sobre o rendimento \u2014 Princ\u00edpio da neutralidade do IVA \u2014 Inclus\u00e3o do IVA no valor tribut\u00e1vel reconstitu\u00eddo\u00bb<\/p>\n

Fonte: http:\/\/curia.europa.eu<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ac\u00f3rd\u00e3o do Tribunal de Justi\u00e7a (Terceira Sec\u00e7\u00e3o) Data 1 de julho de 2021 \u00abReenvio prejudicial \u2014 Fiscalidade \u2014 Imposto sobre o valor acrescentado (IVA) \u2014 Diretiva 2006\/112\/CE \u2014 Inspe\u00e7\u00e3o tribut\u00e1ria \u2014 Presta\u00e7\u00f5es de servi\u00e7os de atividade de agente art\u00edstico \u2014 Opera\u00e7\u00f5es sujeitas a IVA \u2014 Opera\u00e7\u00f5es n\u00e3o declaradas \u00e0 Administra\u00e7\u00e3o … <\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","juris_areas":[230],"juris_datas":[413],"temas":[],"class_list":["post-11837","juris","type-juris","status-publish","hentry","juris_areas-tribunal-de-justica-da-uniao-europeia","juris_datas-19-07-a-12-09-de-2021"],"acf":[],"_links":{"self":[{"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/juris\/11837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/juris"}],"about":[{"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/types\/juris"}],"wp:attachment":[{"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/media?parent=11837"}],"wp:term":[{"taxonomy":"juris_areas","embeddable":true,"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/juris_areas?post=11837"},{"taxonomy":"juris_datas","embeddable":true,"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/juris_datas?post=11837"},{"taxonomy":"temas","embeddable":true,"href":"https:\/\/crlisboa.org\/wp\/wp-json\/wp\/v2\/temas?post=11837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}