Referral to ECJ: Not immediately deducted the VAT charged to her upon purchase, cannot still effectuate the right to deduct via the adjustment scheme

The Supreme Court rules that X, since she has not immediately deducted the VAT charged to her upon purchase, cannot still effectuate the right to deduct via the adjustment scheme. The Supreme Court hereby refers to the jurisprudence of the European Court of Justice.

Source Taxlive

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