Advocate General Rantos concludes that art. 9a EU Implementing Regulation 282/2011 is valid. Indeed, this provision takes into account the essential general objectives of art. 28 VAT Directive and is necessary or useful for the implementation of that article.
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law
- ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Single EU VAT Registration
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Platform Economy
- VAT Committee – General Principle for Calculating Annual Turnover under the SME Scheme
