- The ECJ issued three rulings reinforcing that VAT deduction rights cannot be undermined by excessive formalism or procedural failures.
- Member States can restrict VAT deductions on entertainment expenses if such restrictions existed when they joined the EU and are not expanded.
- VAT deduction cannot be denied if invoices are received late, as long as the taxpayer acts in good faith and claims within the limitation period.
- Technical errors in electronic VAT refund submissions do not invalidate claims; authorities must allow corrections.
- The rulings emphasize VAT neutrality, proportionality, and the primacy of substance over form, benefiting businesses across the EU.
Source: vatcalc.com
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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