ECJ ruling on late VAT registration and retroactive loss of non-taxpayer status in C‑122/23 Legafact

CJEU addressed late filing of VAT registration application after exceeding turnover threshold
Late filing could result in retroactive loss of non-taxpayer status
National rules in question were specific
Difficult to apply ruling to Czech legislation

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.