Court of Justice 8 July 2021, C-156/20 (Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.)
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European Union · · · Cited by 5 · 08-07-2021
OPINION OF ADVOCATE GENERAL KOKOTT delivered on 8 July 2021 ( 1 ) Case C‑156/20 Zipvit Ltd v The Commissioners for Her Majesty’s Revenue & Customs (Request for a preliminary ruling from the Supreme Court of the United Kingdom) (Request for a preliminary ruling – Tax legislation – VAT – Directive 2006/112/EC – Article 168 and 178(a) – Origin of right of deduction in the case of an input mistakenly
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