Is there an obligation under EU law to pay interest on VAT credits?

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in Fachzeitschrift

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.
OriginalspracheEnglisch
Seiten (von - bis)20
FachzeitschriftInternational VAT Monitor
Ausgabenummer1
PublikationsstatusVeröffentlicht - 2021

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