The Volkswagen Case: No Longer a Time Limit for Reclaiming Input Tax?

• Autores: Alois Charpenet
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 8-9, 2018, págs. 725-727
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • Many times in the past have domestic jurisdictions referred questions to the Court of Justice of the European Union (CJEU or ‘the Court’) regarding whether and under what conditions businesses may recover input VAT.

    In Volkswagen AG v. Finančné riaditeľstvo Slovenskej republiky (‘the Volkswagen’) Case,1 the questions referred to relate to the recoverability of input tax charged because of corrections made with respect to transactions that took place in a period for which the right to reclaim input tax elapsed pursuant to the domestic legislation applicable.