Netherlands Request for refund of VAT irrecoverable invoice from 2011 submitted in 2019 was submitted too late 12 July 2021
European UnionNetherlands Flashback on ECJ Cases C-131/13 (Schoenimport “Italmoda” Mariano Previti), C‑163/13 (Turbu.com BV) and C‑164/13 (Turbu.com Mobile Phone’s BV ) – No right for VAT deduction and VAT exemption in case of evasion of VAT committed in the context of a chain of supplies 10 July 2021
