- The ECJ ruled in Case C-521/24 on input VAT deduction for intra-Community acquisitions.
- Aptiv Services Hungary claimed deductions in 2021 for acquisitions made in 2016 and 2018, based on invoices issued in 2021.
- Hungarian authorities said deductions had to be claimed via corrected returns for the original periods, and some claims were time-barred.
- The ECJ held that EU VAT law prevents national rules from denying the deduction when the invoice is received later, the taxpayer acts in good faith, and the claim is made within the limitation period.
Source: globalvatcompliance.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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