The author provides his comments on case C-189/18, Glencore Agriculture Hungary, in which the EJC has returned on the issue of third parties’ fraud, analysing, in particular, the way in which the information corresponding to a procedure substantiated against said third parties can be used to deny the right to deduct certain borne VAT by a taxpayer.
Source Francisco Javier Sánchez Gallardo
Latest Posts in "European Union"
- CBAM: Expansion to cast iron, steel and complex metal products from 2028
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion
- Comments on ECJ C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
- EU Advocate General: VAT Implications of Transfer Pricing Adjustments in Car Distribution Cases
- EU and Member States Introduce €2-€5 Parcel Customs Fees Ahead of 2026 Reforms
