Case C-156/20 (Zipvit) of 13/01/2022
The Court first recalled its previous case law: when the price of a good has been established by the parties without any mention of VAT and the supplier of that good is the person liable for the VAT due on the taxed transaction, the agreed price must be regarded as already including VAT in the case where the supplier does not have the possibility of recovering the VAT claimed by the tax authorities from the purchaser.
Source: vatdesk.eu
ECJ Judgment HERE
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