Archive for July 2025
CJEU C-276/24: Joint liability complements deduction denial in combating VAT fraud
On 10 July 2025 the CJEU delivered its judgment in Case C-276/24. The ruling interprets Article 205 of the VAT Directive in light of the principle of proportionality and, more concretely, clarifies whether a Member State may both and at the same time (i) deny a purchaser the right to deduct input VAT because it…
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