TY  - JOUR
TI  - Is there an obligation under EU law to pay interest on VAT credits?
AB  - 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.
DO  - na
SP  - 20
UR  - https://www.ibfd.org/IBFD-Products/Journal-Articles/International-VAT-Monitor/collections/ivm/html/ivm_2021_01_e2_2.html
PY  - 2021-01-01
JO  - International VAT Monitor
AU  - Gombotz, Stefanie 
AU  - Pollak, Christina 
ER -