Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Deduction of input VAT paid – Excess of VAT – Withholding of excess following the opening of a tax audit procedure – Request for restitution of the part of the surplus relating to transactions not covered by this procedure – Refusal of the tax administration
Citations:
C-446/18, [2020] EUECJ C-446/18, ECLI:EU:C:2020:369, [2019] EUECJ C-446/18_O
Links:
Jurisdiction:
European
VAT
Updated: 31 October 2022; Ref: scu.660165