СЕС допуска абсолютен 15-годишен давностен срок при тежка измама с ДДС, ако няма системен риск от безнаказаност.
Съдът на ЕС изяснява кога няколко искания за плащане към доставчици могат да се санкционират като едно нарушение.
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