- The right to deduct input VAT generally applies to the period when the right arises and the taxpayer possesses an invoice.
- Recent court rulings (EuG, 2025) challenge this consensus, suggesting input VAT deduction is allowed for the period of supply if the invoice is received before the tax return is filed, even if not during the advance return period.
- The EuG decision is under review by the ECJ (case C-167/26 RX), raising interest in how the ECJ will rule in similar cases.
- Relevant EU VAT directives and principles of tax neutrality and prevention of tax evasion are to be considered.
Source: datenbank.nwb.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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