In Zipvit Ltd v HMRC (Case C-156/20), the Court of Justice of the European Union (“CJEU”) has held that, where a contract for services provides for VAT to be charged in addition, a taxable person cannot claim to deduct an amount of VAT for which it has not been charged and which it has therefore not passed on to the final consumer.
Source: mondaq.com
Latest Posts in "European Union"
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
- Amazon Phases Out Commingling: New FNSKU Barcodes Reshape Fulfilment and VAT Compliance
- Delayed EN 16931 Standard Leaves Businesses in Limbo – A Call for Urgent Action
- The EU Commission proposes new collaborative measures in view of ViDA
- How did the EU Member States implemented ”Domestic Reverse-Charge” (Art. 194 of the Directive 2006/112)?
