Quotation Gombotz, Stefanie, Pollak, Christina. 2021. Is there an obligation under EU law to pay interest on VAT credits? International VAT Monitor. (1), 20


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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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal International VAT Monitor
Language English
Title Is there an obligation under EU law to pay interest on VAT credits?
Number 1
Year 2021
Page from 20
URL https://www.ibfd.org/IBFD-Products/Journal-Articles/International-VAT-Monitor/collections/ivm/html/ivm_2021_01_e2_2.html
DOI na
Open Access N

Associations

People
Gombotz, Stefanie (Details)
Pollak, Christina (Former researcher)
Organization
Institute for Austrian and International Tax Law IN (Details)
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