ECJ ruling on late VAT registration and retroactive loss of non-taxpayer status in C‑122/23 Legafact

• 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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