ECJ (Judgment) Preliminary reference – common system of tax on value added – Directive 2006/112 / EC – Articles 167, 168, 178-182, 193, 206, 242, 244, 250, 252 and 273 – Right to deduct VAT – substantive requirements – formal requirements – limitation period – national provisions excluding the right of deduction in case of non-compliance with most of the formal requirements – tax Fraud
ECLI:EU:C:2016:614,, [2016] EUECJ C-332/15
Bailii
European
VAT
Updated: 20 January 2022; Ref: scu.567781