- The Court of Justice ruled that a Member State cannot deny VAT deduction simply because the claim is made in a later period when the invoice is received, as long as the taxpayer acted in good faith and within the limitation period.
- The case involved Aptiv Services Hungary, which claimed VAT deductions in 2021 for intra-Community acquisitions made between 2016 and 2018, only after receiving the relevant invoices.
- The Court confirmed that formal shortcomings, such as late receipt of invoices, should not undermine the fundamental right to deduct VAT.
- The judgment reinforces the principle that VAT neutrality and the right to deduct are fundamental features of the VAT system and cannot be restricted on procedural grounds.
Source: vat-consult.be
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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