Abstract
Critical assessment of ECJ judgment in case Kolroß/Wirtl
Translated title of the contribution | Case note re ECJ 31 May 2018, Kolroß/Wirtl, C-660/16 and C-661/16, ECLI:EU:C:2018:372 (BNB 2018/197): No prepayment and input VAT recovery if supply is uncertain from the perspective of the person who makes the prepayment. Adjustment of input VAT recovery if supply does not materialize? |
---|---|
Original language | Dutch |
Number of pages | 4 |
Project No. | ECLI:EU:C:2018:372 |
Finished | 31/05/18 |
Publication status | Published - 2018 |
Keywords
- VAT
- prepayment
- adjustment of deductions
- unduly invoiced VAT