EMS-Bulgaria Transport: ECJ 12 Jul 2012

ECJ VAT – Directive 2006/112/ EC – Right to deduct – Limitation period for the exercise of the right to deduct VAT – Principle of effectiveness – Refusal of the right to deduct VAT – Principle of fiscal neutrality

Citations:

C-284/11, [2012] EUECJ C-284/11

Links:

Bailii

Statutes:

Directive 2006/112/ EC

European, VAT

Updated: 04 November 2022; Ref: scu.463221