- The CJEU Advocate General in Case C-167/26 RX on input VAT deduction timing recommends that the Court not follow the General Court’s earlier view.
- The case concerns whether EU VAT rules allow a national rule requiring a taxable person to claim input VAT deduction in a return for a specific period.
- The Advocate General says the General Court’s approach would undermine the unity and coherence of EU law.
- The opinion refers to Articles 167, 168(a) and 178(a) of the VAT Directive, along with the principles of VAT neutrality and proportionality.
Source: datenbank.nwb.de
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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