Opinion of Advocate General Sánchez-Bordona in the case Volkswagen.
Sánchez-Bordona proposes that the Court reply as follows to the questions referred by the Najvyšší súd Slovenskej republiky: 
Articles 167, 168 and 178 of Council Directive 2006/112/EC, as well as the principles of fiscal neutrality and proportionality, preclude a refusal of the right to deduct VAT in the case of a taxable person who has acted in good faith in circumstances such as those in the main proceedings where it was thought, wrongly, that a supply of goods was not taxable but some years later the necessary adjustment was made and the VAT paid. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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