Judgment_paragraph 33 · Skatteministeriet v Lomoco Development ApS and Others (C-594/23)

33It must be recalled, first of all, that the VAT Directive establishes a common system of VAT based on, inter alia, a uniform definition of taxable transactions (judgment of 16 November 2017, Kozuba Premium Selection, C‑308/16, EU:C:2017:869, paragraph 24 and the case-law cited).

Skatteministeriet v Lomoco Development ApS and Others (C-594/23)

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