Is there an obligation under EU law to pay interest on VAT credits ? electrónico Stefanie Gombotz and Christina Pollak
By: Gombotz, Stefanie
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Contributor(s): Pollak, Christina.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | CREDITO | INTERES | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor v. 32, n. 1, 2021Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/1-6 (Browse shelf) | Available | IVM/2021/1-6 |
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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.
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