- The Advocate General in C-167/26 RX proposes that input VAT deduction can only be exercised for the tax period when both conditions are first met: the VAT has become chargeable and the taxpayer is in possession of the invoice.
- She says EU law does not stop Poland from denying deduction for an earlier period if the invoice was not yet received during that period, even if it was received before filing the return for that period.
- The Opinion argues the General Court departed from existing CJEU case law, especially Terra Baubedarf-Handel, and that the judgment should be found to affect the unity and consistency of EU law.
- In practice, invoice receipt does not create the deduction right, but it can determine when the right may be exercised.
Source: btobnice.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"
- Late “Reverse Charge” Invoice Cannot Activate EU Triangular VAT Relief Retroactively
- VAT legislation in the European Union – VAT Directive and Implementing Regulation, VAT Laws of the EU Member States
- Commission to grant temporary trade preferences to support Armenian exports to the EU
- EPPO Dismantles €410 Million VAT Fraud Ring in Eight-Country Raids
- Comments on T-773/25: EU Court Rules Late Reverse-Charge Wording Does Not Retroactively Activate Triangulation Simplification
