- The General Court held on 11 February 2026 that it is contrary to VAT Directive 2006/112/EC to deny input VAT deduction in a return period where the taxpayer had met the substantive conditions for deduction, if the invoice had not yet been received during that period, even though it was received before the return was filed.
- The Court of Justice of the EU has opened a review procedure to determine whether that judgment threatens the unity or consistency of EU law.
Source: futd.nl
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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