The WLR Daily case summaries
[2022] WLR(D) 24
Court of Justice of the European Union
Zipvit Ltd v Revenue and Customs Commissioners
(Case C‑156/20)
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 (Rapporteur), M Safjan
Advocate General J Kokott
Judges J‑C Bonichot (Rapporteur), M Safjan
Advocate General J Kokott
Revenue— Value added tax— Deductibility of input tax— Supplies of services to taxpayer trader wrongly assumed by parties to be VAT exempt— Consequently invoices issued did not refer to VAT— Contracts providing that taxpayer should bear cost in event that VAT was due— Actions by supplier and Revenue to recover unpaid VAT time-barred— Whether VAT “due or paid” and therefore deductible—
Council Directive 2006/112/EC, art 168(a)