According to the CJEU (Grand Chamber), no element has been brought to light that would affect the validity of Article 9a(1) of the VAT Regulation in the light of Articles 28 and 397 of the VAT Directive and Article 291(2) of the VAT Regulation TFEU.
Source BTW jurisprudentie
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
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