Gombotz, Stefanie
Is there an obligation under EU law to pay interest on VAT credits ? electrónico / Stefanie Gombotz and Christina Pollak .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors assess the pending ECJ case technoRent International and Others (Case C-844/19). The authors discuss the first and main question of technoRent International and Others: whether primary or secondary EU law provides an obligation to pay interest on VAT credits in the event that the VAT credits are paid to a taxable person with a delay.
IMPUESTO SOBRE EL VALOR AÑADIDO
CREDITO
INTERES
UNION EUROPEA
JURISPRUDENCIA
Pollak, Christina
International VAT Monitor 0925-0832v. 32, n. 1, 2021
Is there an obligation under EU law to pay interest on VAT credits ? electrónico / Stefanie Gombotz and Christina Pollak .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors assess the pending ECJ case technoRent International and Others (Case C-844/19). The authors discuss the first and main question of technoRent International and Others: whether primary or secondary EU law provides an obligation to pay interest on VAT credits in the event that the VAT credits are paid to a taxable person with a delay.
IMPUESTO SOBRE EL VALOR AÑADIDO
CREDITO
INTERES
UNION EUROPEA
JURISPRUDENCIA
Pollak, Christina
International VAT Monitor 0925-0832v. 32, n. 1, 2021