Advocate general Wathelet of the Court of Justice has given an opinion in the case Pactor Vastgoed.

In the event that the VAT initially deducted in accordance with Article 20 of the Sixth Directive is adjusted in such a way that the amount of the deduction must be reimbursed in full or in part, that amount cannot be charged to a person other than the taxable person who applied the deduction in the past.

AG CJ No C-622/11, 30 May 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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