Comments on ECJ C-227/21: AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation

The European Court of Justice (ECJ) delivered advocate general Kokott’s opinion Case C‑227/21, against a taxpayer who took possession of the borrower’s property ‘HA.EN’.UAB for consideration and requested clarity on the transaction’s VAT taxes. 

Source GVC

See also ECJ C-227/21 (HA.EN.) – AG Opinion – No Denial of input VAT if the seller would not pay output VAT