Advocate General Kokott concludes that when opting for a taxed VAT supply, Lithuania may make the condition that the customer is a taxable person identified for VAT purposes. Compliance with this ‘formal’ condition does not infringe the principle of VAT neutrality.
Source Taxlive.nl
Latest Posts in "European Union"
- Recent ECJ and General Court VAT Jurisprudence and Implications for EU Compliance – April 2026
- There’s no hiding in real-time tax: Why determination matters more than ever
- EU opens VAT data to fraud investigators but limits bulk access and AI use
- Technical details threaten harmonisation of ViDA
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Judgment – Fixed default VAT interest acceptable, does not violate proportionality
