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Comments on ECJ C-487/20 (Philips City SRL)- Legislation on the Right to Deduct VAT and compensation of the excess VAT

The European Court of Justice (ECJ) released a general Kokott’s opinion for Case No. C-487/20, clarifying the Romanian VAT deduction rules. The Romanian tax authorities issued a tax assessment requiring Philips City SRL to make additional VAT payments and fulfil ancillary tax obligations.  

Source: GVC

See also C-487/20 (Philips Orăştie) – Decision – A Member State can not introduce less favorable procedural rules for claims for VAT refund

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