- The Council of State held that late invoice issuance does not automatically eliminate the right to deduct or refund VAT.
- VAT deduction remains available if the substantive conditions are met, the transaction is genuine, and there is no fraud or abuse.
- A late invoice is a formal defect, not by itself a sufficient reason for tax authorities to deny the right.
- The ruling aligns Greek law with EU case law, stressing VAT neutrality and proportionality.
Source: taxheaven.gr
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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