European Union Commentary to ECJ C-294/20 (GE Auto Service Leasing) – ECJ on the late submission of invoices in VAT refunds 10 September 2021123 views1 min read Source Francisco Javier Sánchez Gallardo See also ECJ C-294/20 GE Auto Service Leasing (Judgement): Denial of cross border VAT refund as information was not timely provided Deduction (input tax credit) ECJ (European Court of Justice) New export control regulation now effective, trade in “dual-use” items ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions