The Weekly Law Reports
[2022] 1 WLR 2637
Court of Justice of the European Union
*Zipvit Ltd v Revenue and Customs Commissioners
(Case C‑156/20)
EU:C:2021:558
EU:C:2022:2
2021 July 8; 2022 Jan 13
Vice-President of Court, acting as President of First Chamber L Bay Larsen,
Judges J‑C Bonichot, M Safjan
Advocate General J Kokott
Judges J‑C Bonichot, M Safjan
Advocate General J Kokott
Revenue— Value added tax— Deductibility of input tax— Supplies of services to VAT-registered trader assumed by parties to be exempt from VAT— Price paid by trader said to be exclusive of VAT and invoices stating supplies exempt— Supplies in fact properly chargeable to VAT— Limitation period expiring for supplier to recover mistakenly unpaid VAT from trader— Whether trader entitled to deduct as input tax VAT “due” or deemed to have been “paid” in respect of supplies—
Council Directive 2006/112/EC, art 168(a)