- The CJEU confirmed that late VAT registration does not remove a taxpayer’s right to deduct input VAT.
- National authorities cannot deny a pre-registration VAT deduction by requiring physical presence.
- The Rotex Europe case reinforces that VAT deduction rights remain available despite delayed registration.
Source: meridianglobalservices.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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