ECJ Taxation – VAT – Directive 2006/112/EC – Principle of fiscal neutrality – Right of deduction – Refusal – Article 203 – Entering of the VAT on the invoice – Chargeability – Existence of a taxable transaction – Identical determination in respect of the issuer of the invoice and its recipient – Necessity
Citations:
C-643/11, [2013] EUECJ C-643/11
Links:
Statutes:
European, VAT
Updated: 13 November 2022; Ref: scu.470791