Abstract
In this article, the authors assess the pending ECJ case technoRent International and Others (Case C-844/19). The authors discuss the first and main question of technoRent International and Others: whether primary or secondary EU law provides an obligation to pay interest on VAT credits in the event that the VAT credits are paid to a taxable person with a delay.
Originalsprache | Englisch |
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Seiten (von - bis) | 20 |
Fachzeitschrift | International VAT Monitor |
Ausgabenummer | 1 |
Publikationsstatus | Veröffentlicht - 2021 |