On 31 May 2018 the Court of Justice of the European Union (CJEU) announced its ruling on joined cases C-660/16 and C-661/16 concerning the deduction of input VAT on prepaid goods the seller never delivered. This article explores some of the findings issued by the CJEU and the Attorney General on this case.
Full content available to subscribers only.
Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.
For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.
Detailed information in section "Subscribe".
Subscribe
Sign in