SDEU přezkoumá rozsudek Tribunálu k nároku na odpočet bez faktury

The Court of Justice of the EU has decided, upon the proposal of the First Advocate General, to review the General Court’s judgment in case T-689/24. We informed about the initiation of the review procedure in our recent alert.

The General Court concluded that the right to deduct VAT for a given taxable period can be exercised even if the taxpayer did not receive the tax invoice in that period, provided it was received no later than the time of filing the tax return. This conclusion conflicts with the current wording of the Czech VAT Act and with established administrative practice based on the existing CJEU case law.

The CJEU will now issue a final legal opinion on the matter in the review procedure and may adjust the General Court’s legal conclusions if it finds that they threaten the consistency of existing case law or are not in accordance with EU law.

The CJEU’s decision may have a significant impact on current practice regarding VAT deduction when invoices are received late across EU member states.

Authors:
Ivana Krylová
David Kužela