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Ryan VAT News July 2022: Four updates from the European Commission and European Court of Justice

  • European Court of Justice, “Staatssecretaris van Financiën,” Case C-194/21, Input VAT Deduction When the Time Limit to Exercise It Has Expired
  • European Court of Justice, “Dyrektor Izby Skarbowej w W.,” Case C-696/20, Place of Taxation in Chain Transactions
  • European Court of Justice, “Megatherm-Csillaghegy,” Case C-188/21, VAT Deduction Right When Tax Authorities Revoke a Taxable Person’s Tax Number
  • Infringement Procedures Against UK Over Failure to Implement Certain Measures Related to VAT in Respect of Northern Ireland

Source Ryan

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