Court of Justice (Third Chamber) 1 July 2021, C-521/19 (CB v Tribunal Económico Administrativo Regional de Galicia.)

JUDGMENT OF THE COURT (Third Chamber) 1 July 2021 ( *1 ) (Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax