The judgment ECJ C-80/20 illustrates the dilemma between the EU law general principles and some particularities of VAT. Faced with the denial of a deduction, it is not strange to hear the argument of “no problem, a corrective invoice can be issued and deducted later, it is not necessary to appeal.” However, that is easier said then done…
Source Francisco Javier Sánchez Gallardo (pdf file)
See also
- ECJ C-80/20 (Wilo Salmson France) – Decision – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
- Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept
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