Reference for a preliminary ruling – Common system of value added tax – Directive 77/388 / EEC – Article 10 (2), first and third subparagraphs, Article 17 (1) and Article 18 (2), first subparagraph – Directive 2006 / 112 / EC – Article 63, Article 64 (1), Article 66, first subparagraph, sub (a) to (c), Article 167 and Article 179, first subparagraph – Provision of services carried out before Hungary’s accession to the Union European Union – Exact determination of the price of this service made after membership – Invoice relating to the said service issued, and payment thereof made, after membership – Refusal of the right to deduct based on this invoice due to the limitation period – Jurisdiction of the Court
Citations:
C-258/19, [2020] EUECJ C-258/19, ECLI:EU:C:2020:345
Links:
Jurisdiction:
European
VAT
Updated: 04 November 2022; Ref: scu.660119