Comments on ECJ C-171/23: Despite abuse, Croatia cannot refuse to apply SME exemption, according to AG

Croatia cannot refuse to apply KOR in case of abuse, according to Advocate General Kokott. This is when it’s not possible to interpret Croatian law in line with EU law and Croatian law does not provide a legal basis for refusing the exemption. The Tax and Customs Administration can apply an economic approach when determining the facts to be taxed.

Source Taxlive

See also

• C-171/23 (UP CAFFE d.o.o) – AG Opinion – Abusive Practices and Small Business Exemptions

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