- CJEU Judgement of 7 March 2024 regarding VAT Taxable Person and Right of deduction
- Case brought by the Supreme Court of Cassation, Italy regarding interpretation of EU Law
- Interpretation of Article 9(1) of the VAT Directive
- Ruling that a person cannot be denied taxable person status for VAT based on transaction volume
- Conditions for enjoying the right of deduction under Article 168 of the VAT Directive
- Requirement of direct and immediate relationship between transactions and input VAT charges
Source: crowe.com
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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