ECJ VAT – Directive 2006/112/ EC – Right to deduct – Limitation period for the exercise of the right to deduct VAT – Principle of effectiveness – Refusal of the right to deduct VAT – Principle of fiscal neutrality
Citations:
C-284/11, [2012] EUECJ C-284/11
Links:
Statutes:
European, VAT
Updated: 04 November 2022; Ref: scu.463221