ECJ Request for a preliminary ruling – VAT – Directive 2006/112/EC – Reverse charge procedure – Right to deduct – Payment of the tax to the service supplier – Omission of mandatory particulars – Payment of VAT not due – Loss of the right to deduct – Principle of fiscal neutrality – Principle of legal certainty
C-424/12, [2014] EUECJ C-424/12
Bailii
European
VAT
Updated: 29 November 2021; Ref: scu.521193