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

Ondřej Málek, together with trainee attorney Karel Bělohoubek, published a new professional article on the Právní prostor platform addressing the question of in which tax period a VAT deduction claim can be asserted if the taxpayer receives the tax document late.

The article analyzes two recent rulings by EU courts that take different approaches to this issue and explains the potential implications for Czech law and the practices of the Financial Administration. It also addresses the ongoing review before the Court of Justice of the European Union, which could be pivotal in shaping the future interpretation of VAT deduction rules.

You can find a link to the full article here.