ECJ: Time of input Vat deduction in case option to charge VA ...
In a most recent ruling, the European Court of Justice (ECJ) held that, for situations where the output VAT is calculated at the time the remuneration is received rather when the service was completed, the German VAT provision that the right to deduct input VAT must be exercised upon completion of the supply or service is not in line with current EU law, in particular Articles 167 and 66 (1) of Council Directive 2006/112/EC.
Kategorien: European Court of Justice
Schlagwörter: input VAT deduction, remittance basis, r ...