Stroy Trans Eood v Direktor Na Direktsia etc: ECJ 31 Jan 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Principle of fiscal neutrality – Right of deduction – Refusal – Article 203 – Entry 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-642/11, [2013] EUECJ C-642/11

Links:

Bailii

Statutes:

Directive 2006/112/EC

European, VAT

Updated: 13 November 2022; Ref: scu.470795