VATupdate

Lithuanian conditions for opting for taxed delivery permitted according to AG ECJ

Advocate General Kokott concludes that when opting for a taxed VAT supply, Lithuania may make the condition that the customer is a taxable person identified for VAT purposes. Compliance with this ‘formal’ condition does not infringe the principle of VAT neutrality.

Source Taxlive.nl

See also ECJ C-56/21 (ARVI ir ko) – AG Opinion – Option for a VAT taxable sale of real estate to a non/late registered buyer

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