Comments on ECJ C-664/21: Slovenia does not have to accept new proof of VAT exemption entitlement

The Court of Justice of the EU has ruled that Slovenia is not acting contrary to EU law by not allowing new evidence to be taken into account after a tax audit, but before the determination of an additional tax assessment.

Source Taxlive

See also ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necesarilly allowed

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