Comments on ECJ C-194/21: VAT that has been deducted too late cannot be deducted via revision

The EU Court of Justice has ruled that it is not contrary to EU law for the Netherlands to refuse X, in the context of a review, to allow the VAT claimed too late to be deducted. It is immaterial that no abuse of law, fraud or loss of tax revenue has been established.

Source Taxlive

See also ECJ C-194/21 (Staatssecretaris van Financien NL) – Judgment – No deduction of VAT if the actual use does not match with the intended use 

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