May 21 – Update from the European Commission and European Court of Justice

• European Court of Justice, “technoRent International and Others,” Case C-844/19 – Entitlement to Interest on Excess VAT or VAT Refund
• European Court of Justice, Case C-895/19 – Right to Deduct VAT on Intra-Community Acquisition of Goods
• New Rules in VAT E-Commerce in the European Union
• European Court of Justice, “ALTI,” Case C-4/20 – Default Interest Owed by VAT Liable Person by Reason of Late Payment of VAT Will Not Be Included as Secondary Liability of Third Party

Source Ryan