Court of Justice 5 May 2022, C-227/21 (UAB 'HA.EN.' v Valstybinė mokesčių inspekcija.)

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European Union · · · Cited by 4 · 05-05-2022

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 5 May 2022 ( 1 ) Case C‑227/21 ‘HA.EN.’ UAB v Valstybinė mokesčių inspekcija (Request for a preliminary ruling by the Lietuvos vyriausiasis administracinis teismas (Supreme Administrative Court of Lithuania)) (Request for a preliminary ruling – Tax law – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Scope of the

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