The Court of Justice of the European Union (CJEU) issued a decision on 7 July 2022 concluding that where a taxpayer fails to exercise its right to claim input VAT within the applicable domestic statute of limitations period, the domestic rules governing VAT recovery cannot be used to take the deduction, even if the taxpayer’s inaction was inadvertent. The Dutch Supreme Court confirmed the CJEU decision on 16 September.
Source BDO
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