- 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.
Latest Posts in "European Union"
- Webinar Zampa Partners: VAT implications for holding companies (Sept 22)
- ECJ C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin
- ECJ C-167/26 (RX) – AG Opinion – VAT deduction timing: Invoice receipt key, General Court’s error reviewed
- EU Consults on VAT Changes to Support Circular Economy and Cut Waste
- What Happens When a VAT Number Can’t Be Verified?
