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Biosafe, judgment of 12.04.2018, C-8/17

The time limit for deduction is 4 years from the original invoice. The „in plus” correcting invoice/note is issued after those 4 years. In such a situation, the taxpayer cannot be denied the right to deduct on the grounds that the time limit for deduction, calculated from the date of the transaction/issue of the original…...

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The time limit for deduction is 4 years from the original invoice. The „in plus” correcting invoice/note is issued after those 4 years. In such a situation, the taxpayer cannot be denied the right to deduct on the grounds that the time limit for deduction, calculated from the date of the transaction/issue of the original…...

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