Reference for a preliminary ruling – Harmonization of tax legislation – Common system of value added tax (VAT) – Directive 2006/112 / EC – Right to deduct VAT – Cancellation of the VAT identification of a taxable person – Refusal of right to deduction – Formal conditions
C-358/20, [2021] EUECJ C-358/20, ECLI:EU:C:2021:936
Bailii
European
VAT
Updated: 23 December 2021; Ref: scu.670038