ECJ (Taxation : Value Added Tax Taxation : Value Added Tax – Judgment) Reference for a preliminary ruling – Value added tax – Principle of fiscal neutrality – National legislation providing for a maximum ceiling limiting the amount of repayment or offsetting of the value added tax credit or surplus
Citations:
ECLI:EU:C:2017:221, [2017] EUECJ C-211/16
Links:
Jurisdiction:
European
VAT
Updated: 24 March 2022; Ref: scu.581044