(Vat – Judgment) Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Revocation of identification for VAT purposes – Obligation to pay VAT collected in the period during which the VAT identification number is revoked – Non-recognition of the right to deduct VAT relating to purchases made during that period
Citations:
ECLI:EU:C:2018:161, [2018] EUECJ C-159/17
Links:
Jurisdiction:
European
VAT
Updated: 05 April 2022; Ref: scu.606000