Court of Justice 30 January 2018, C-660/16 and C-661/16 (Finanzamt Dachau v Achim Kollroß and Finanzamt Göppingen v Erich Wirtl.)
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European Union · · · Cited by 1 · 30-01-2018
OPINION OF ADVOCATE GENERAL WAHL delivered on 30 January 2018 ( 1 ) Joined Cases C‑660/16 and C‑661/16 Finanzamt Dachau v Achim Kollroß (C‑660/16) and Finanzamt Göppingen v Erich Wirtl (C‑661/16) (Requests for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany)) (Taxation — Common system of value added tax — Directive 2006/112/EC — Article 65 — Payment made on account —
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