The Court of Justice has given a judgment in the case Idexx Laboratories Italia.
Articles 18(1)(d) and 22 of Sixth Council Directive 77/388/EEC must be interpreted as containing formal requirements relating to the right to deduct, failure to comply with which, in circumstances such as those at issue in the main proceedings, cannot result in the loss of that right. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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