ECJ (Opinion) Common system of value added tax – Sixth Directive – the value added tax on imports – Right to deduct – National legislation making the right to deduct the actual payment of the tax by the taxpayer.
Judges:
Kokott AG
Citations:
C-414/10, [2011] EUECJ C-414/10
Links:
Cited by:
Opinion – Societe Veleclair v Minister of Budget, Public Accounts and State Reform ECJ 29-Mar-2012
ECJ VAT – Sixth Directive – Article 17(2)(b) – Taxation of a product imported from a third country – National legislation – Right to deduct VAT on importation – Condition – Actual payment of VAT by the taxable . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 28 September 2022; Ref: scu.448730