VAT Refund Depends On Holding Invoice, ECJ Adviser Says

Law360 (April 22, 2021, 3:07 PM EDT) -- A French goods supplier's right to a refund of value-added tax from Romania should depend on whether the company held invoices for VAT, an adviser to the European Court of Justice said Thursday.

The European Union's VAT directive should be interpreted as saying the right of deduction arises once the tax has become chargeable and in a given amount once an invoice is held, according to the opinion from Advocate General Juliane Kokott. The case, she added, raises "one of the most important questions of VAT law."

The transactions at issue involved ZES Zollner Electronic SRL, a company established and registered...

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