By decision (acte clair) the Court of Justice of the EU rules that EU law does not preclude the absence of the fictional substitution in the national transposition of art. 19 VAT Directive 2006/112EG.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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