German provision on deduction of input VAT according to AG ECJ (C-9/20) in violation of EU law

Advocate General Tanchev concludes that the German provision, according to which the right to deduct input VAT already arises at the time when the transaction is performed, is contrary to EU law.

Source Taxlive.nl

See also C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different period then that in which output VAT became due?

---

---