Finanzamt Dachau v Kollross: ECJ 31 May 2018

(Judgment) Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112 / EC – Supply of goods – Article 65 – Article 167 – Payment of an advance payment for the acquisition of a non-monitored good of the delivery of the latter – Criminal conviction of the legal representatives of the supplier for fraud – Insolvency of the supplier – Deduction of the tax paid upstream – Conditions – Articles 185 and 186 – Regularization by the national tax authority – Conditions

Citations:

ECLI:EU:C:2018:372, [2018] EUECJ C-660/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 April 2022; Ref: scu.616955