SC Cridar Cons (Judgment): ECJ 24 Feb 2022

Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right of deduction – Refusal – Tax evasion – Taking of evidence – Stay of proceedings on an administrative complaint relating to a notice of taxation refusing a right to deduct, pending the outcome of criminal proceedings – Procedural autonomy of the Member States – Principle of fiscal neutrality – Right to good administration – Article 47 of the Charter of Fundamental Rights of the European Union European

Citations:

C-582/20, [2022] EUECJ C-582/20, ECLI:EU:C:2022:114

Links:

Bailii

Statutes:

Charter of Fundamental Rights of the European Union European

Jurisdiction:

European

VAT, Human Rights

Updated: 02 April 2022; Ref: scu.674446