Comments on ECJ C-664/21: Date up until which the evidence relating to Intra-Community supplies can be delivered before or after the VAT audit assessment notice

Case C-664/21, NEC PLUS ULTRA COSMETICS, 5 October 2021 Request for a preliminary ruling

In a recent tax procedural law case, the Slovenian Supreme Court requested the Court of Justice of the European Union (CJEU) to rule on the interpretation of EU law about the time bar in producing evidence in tax procedure and its effects on the principle of neutrality in the VAT system.

Source Srdjan Timotic

See also ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Questions – New evidence to substantiate intracommunity supply allowed?

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