Late invoices do not void the right to deduct VAT, ECJ rules

By Joseph Boris (Oct 21, 2021, 6:27 p.m. EDT) – Shallow and late invoices from a supplier do not negate a company’s right to deduct value-added tax and claim a refund, the most recent said on Thursday. high court of the European Union. in a decision in favor of a French manufacturer of industrial pumps.

A panel of the European Court of Justice said EU rules require national VAT deadlines to begin only after a taxpayer has an invoice in hand, and that he cannot be held responsible when ‘a supplier sends an invoice that is late or with missing information.

The judges’ decision was largely in line with the non-binding opinion submitted in April by the General Counsel of the ECJ in the case, Juliane Kokott. In…

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About Natalee Broderick

Natalee Broderick

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