ECJ (Judgment) Common system of value added tax – Directive 2006/112/EC – Principle of fiscal neutrality – Person liable for payment of VAT – Erroneous payment of VAT by the person to whom the supply is made – Liability to VAT of the supplier of services – Refusal to grant the supplier of services a refund of the VAT
S. Rodin, P
C-111/14, [2015] EUECJ C-111/14, ECLI:EU:C:2015:267
Bailii
Directive 2006/112/EC
European, VAT
Updated: 29 December 2021; Ref: scu.546108
