- CJEU addressed late filing of VAT registration application after exceeding turnover threshold
- Late filing could result in retroactive loss of non-taxpayer status
- National rules in question were specific
- Difficult to apply ruling to Czech legislation
Source: dreport.cz
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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