Zásada efektivity v systému DPH

V rozsudku ESD ze dne 27.2.2003 ve věci C-327/00 (Santex) je možno v bodě 55 číst: However, for the purpose of applying the principle of effectiveness, each case which raises the question whether a national procedural provision renders application of Community law impossible or excessively difficult must be analysed by reference, in particular, to the…
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