Case C-664/21, NEC PLUS ULTRA COSMETICS, 5 October 2021 Request for a preliminary ruling
In a recent tax procedural law case, the Slovenian Supreme Court requested the Court of Justice of the European Union (CJEU) to rule on the interpretation of EU law about the time bar in producing evidence in tax procedure and its effects on the principle of neutrality in the VAT system.
Source Srdjan Timotic
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Judgment – Fixed default VAT interest acceptable, does not violate proportionality
- VAT Concepts Explained: Permanent establishment (direct tax) vs fixed establishment (VAT)
- VAT Expert Group (VEG) Meeting 13 March 2026: Key Discussions on Platforms, Single VAT Registration and Digital Reporting under ViDA
- Statistics concerning the judicial activity of the General Court
- Comments on EGC T-268/25: Danish requirement of 100% interest for VAT not contrary to EU law according to AG













