- Input VAT deduction arises at the time of the transaction, not when the invoice is received.
- National laws requiring possession of an invoice to deduct input VAT in a specific period add an extra, disproportionate condition.
- The General Court ruled such national rules are incompatible with the EU VAT Directive and the principle of neutrality.
- Temporarily delaying the right to deduct input VAT due to invoice timing unjustly burdens traders.
Source: kmlz.de
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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