Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership

The Court of Justice of the EU rules that PP, BP and MB cannot be regarded as ‘taxable persons’ together with ASA. The agreement to establish a partnership without legal personality has not been registered with the tax authorities in time.

Source Taxlive

See also C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

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