Biosafe – Industria De Reciclagens v Flexipiso – Pavimentos SA: ECJ 12 Apr 2018

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:

Bailii

Jurisdiction:

European

VAT

Updated: 07 April 2022; Ref: scu.608630