ECJ Judgment – Reference for a preliminary ruling – Indirect taxation – VAT – Sixth Directive – Articles 18 and 22 – Right to deduct – Intra-Community acquisitions – Reverse charge procedure – Substantive requirements – Formal requirements – Failure to comply with the formal requirements)
C-590/13, [2014] EUECJ C-590/13, ECLI:EU:C:2014:2429
Bailii
European
VAT
Updated: 24 December 2021; Ref: scu.539906