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

RIS

@ARTICLE{Gombotz2021,
title = {Is there an obligation under EU law to pay interest on VAT credits?},
author = {Stefanie Gombotz and Christina Pollak},
year = {2021},
doi = {na},
url = {https://www.ibfd.org/IBFD-Products/Journal-Articles/International-VAT-Monitor/collections/ivm/html/ivm_2021_01_e2_2.html},
number = {1},
language = {EN},
journal = {International VAT Monitor},
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.},
}