Taxation – Vat – Principle of Fiscal Neutrality – Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 63, 167, 168, 178 to 180, 182 and 219 – Principle of fiscal neutrality – Right to deduct VAT – Period allowed by national law for exercising that right – Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment – The date from which the period starts to run
Citations:
ECLI:EU:C:2018:249, [2018] EUECJ C-8/17
Links:
Jurisdiction:
European
VAT
Updated: 07 April 2022; Ref: scu.608630