Administratia Judeteana a Finantelor Publice Suceava and Others (Vat – Right To Deduct – Judgment): ECJ 3 Jun 2021

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings
C-182/20, [2021] EUECJ C-182/20
Bailii
European

Updated: 11 August 2021; Ref: scu.664244