Comments on ECJ C-194/21: Whether VAT revision rules apply in situations where a deduction has not been exercised on time or correctly

On 7 July 2022, the CJ delivered its judgment in the case X regarding the questions whether a VAT taxable person is entitled to a VAT refund when that VAT refund was erroneously not claimed upon being chargeable by the supplier (C-194/21).


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

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