Zabrus Siret v Directia Generala Regionala a Finantelor Publice IasI: ECJ 26 Apr 2018

ECJ Vat – Deduction of Input Tax – Judgment – Reference for a preliminary ruling – Taxation – Directive 2006/112/EC – Common system of value added tax (VAT) – Deduction of input tax – Right to a refund of VAT – Transactions relating to a tax period that has already been the subject of a tax inspection which has concluded – National legislation – Possibility for the taxable person to correct tax returns which have already been covered by a tax inspection – Precluded – Principle of effectiveness – Fiscal neutrality – Legal certainty

Citations:

ECLI:EU:C:2018:283, [2018] EUECJ C-81/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 April 2022; Ref: scu.609335