The European Court of Justice (ECJ) delivered advocate general Kokott’s opinion Case C‑227/21, against a taxpayer who took possession of the borrower’s property ‘HA.EN’.UAB for consideration and requested clarity on the transaction’s VAT taxes.
Source GVC
See also ECJ C-227/21 (HA.EN.) – AG Opinion – No Denial of input VAT if the seller would not pay output VAT
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