The German Lower Tax Court would like the CJEU to tell them whether Art. 167 of the VAT Directive contradicts § 15 (1) sent. 1 no. 1 UStG, in accordance with which the right to deduct input VAT is already created at the time of the execution of the input supply, if the chargeability to the supplier first arises upon the payment by the recipient of the supply as a result of cash accounting
Source KPMG
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