VATupdate

Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible

In a preliminary request from Lithuania the European Court of Justice has ruled that it is contrary to EU law for the local tax authority to deny an input VAT deduction on the grounds of alleged abuse of rights solely because the seller is insolvent, and the buyer was aware of this situation. The ECJ case reference is C‑227/21 HA.EN. judgment of 15 September 2022.

Source: PwC DE

Sponsors:

VAT news
VAT news

Advertisements:

  • VAT news
  • VAT news