Circular 20/E
Source Agenzia Entrate
Unofficial translation in English
ECJ Cases referred to in the Circular:
- C-152/02 (Terra Baubedarf-Handel) – 2 Conditions to deduct VAT, transaction took place and invoice is available
- C-518/14 (Senatex) – VAT deduction for non-compliant invoices
- C-101/16 (Paper Consult) – Right to deduct VAT if the supplier has become inactive
- C-246/16 (Di Maura) – Principle of proportionality must be upheld in the case of bad debts
- C-533/16 (Volkswagen) – VAT may be deducted after expiry of the statute of limitation period
- C-146/19 (SCT) – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps
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