Comments on ECJ C-596/21: Preliminary ruling on German VAT deduction rules

German VAT deduction rules in a supply of products that were connected to tax fraud were clarified by the European Court of Justice in a preliminary judgement for Case No. C-596/21 on November 24.

Source: GVC

See also C-596/21 (Finanzamt M) – Judgment – Right to deduct VAT in case of Tax Evasion in a prior transaction

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