- Advocate General Juliane Kokott opined in case C-167/26 RX that input VAT may be deducted only in the period when both conditions are met: the supply/service has taken place and the taxpayer holds the invoice.
- On that basis, she said Polish VAT rules are compatible with EU law because they deny deduction for a period in which the taxpayer did not yet have the invoice.
- The case concerns whether a taxpayer can deduct VAT in the period when the tax liability arose even if the invoice arrived after that period but before the return was filed.
- Kokott relied heavily on Terra Baubedarf-Handel and said later case law confirms that deduction belongs to the later period if the invoice is received only then.
Source: crido.pl
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"
- Agenda of the ECJ/General Court VAT cases – 1 AG Opinion, 2 Hearings till November 13, 2026
- ECJ & General Court VAT Cases decided in 2026
- General Court – T-569/25 (X-GmbH) – Judgment – VAT Margin Scheme: Good Faith of the Taxable Dealer Must Be Examined in the Tax Assessment Procedure
- Flashback on ECJ Cases C-481/98 (Commission v France) – Different medicinal-product rates respected fiscal neutrality
- EU Parliament Proposes Single VAT Number and Expanded One Stop Shop
