Request for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination
Citations:
C-397/21, [2022] EUECJ C-397/21, ECLI:EU:C:2022:790
Links:
Jurisdiction:
European
VAT
Updated: 05 November 2022; Ref: scu.682375