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Comments on ECJ C-596/21: Refusal of input VAT deduction

On November 11, 2022, the ECJ issued its judgement on refusal of input VAT deduction in a chain of supplies, if one of the participants evades VAT.

Source Crowe

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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