- The Cassation confirmed the application of the “rivalsa a posteriori” institute
- Exporters can deduct VAT paid to the Treasury after reaching the ceiling
- The institute allows the cedent or contractor to recover the tax or higher tax after payment
- The cessionary or contractor can deduct VAT charged in recovery after payment
- The institute applies to violations by habitual exporters who made purchases beyond the available ceiling
Source: eutekne.info
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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