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SMS group, judgment of 21.09.2017, C-441/16

The recipient in an investment project „suspended” the performance of the contract due to financial problems. The supplier of the project purchased goods during such suspension (the goods were to be used for the performance of the project). Such purchase give the right to deduct input VAT…. This content is for Full Membership members only....

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The recipient in an investment project „suspended” the performance of the contract due to financial problems. The supplier of the project purchased goods during such suspension (the goods were to be used for the performance of the project). Such purchase give the right to deduct input VAT…. This content is for Full Membership members only....

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
Sign up for free!
Already a member? Log in here