When can a VAT deduction be claimed for a late invoice? A new article by Ondřej Málek and Karel Bělohoubek examines recent CJEU case law.

Ondřej Málek and Karel Bělohoubek have published a new article on the Právní prostor platform addressing the question of in which tax period a VAT deduction claim can be filed if the taxpayer receives the tax document late.

The article analyses two recent decisions of EU courts that approach this issue differently, and explains the potential impact on Czech legislation as well as on the practice of the Financial Administration. It also addresses the ongoing review before the Court of Justice of the EU, which could significantly impact the future interpretation of VAT deduction rules.

The link to the full article can be found here.