Boguslaw Juliusz Dankowski v Dyrektor Izby Skarbowej w Lodzii (Taxation): ECJ 22 Dec 2010

ECJ Sixth VAT Directive – Right to deduct input VAT – Services provided – Taxable person not registered for VAT – Details required on the VAT invoice – National tax legislation – Exclusion of right to deduct under Article 17(6) of the Sixth VAT Directive.

Citations:

C-438/09, [2010] EUECJ C-438/09

Links:

Bailii

European, VAT

Updated: 31 August 2022; Ref: scu.427690