Gombotz, Stefanie, Pollak, Christina. 2021. Is there an obligation under EU law to pay interest on VAT credits? International VAT Monitor. (1), 20
BibTeX
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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Status of publication | Published |
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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)