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It follows that the right to deduct must, in principle, be exercised in respect of the tax period in which the two cumulative conditions referred to in paragraphs 54 and 55 above are satisfied, namely that the right to deduct VAT has arisen and that the taxable person is in possession of the rele","decided":"2026-03-12","hash":"59222edd1ce71582e56eb339246cc356fefca17e9c5ec1a1c6ffdf9afa99c0a2"},{"edge_id":"edge:eu:c-521-24~follows~c-582-20","type":"follows","label_sv":"följer","from":"eu:c-521-24","to":{"ref":"C-582/20","id":"eu:c-582-20-62020cj0582","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-582-20-62020cj0582"},"paragraph_ids":["para_133"],"excerpt":"64 The principle of effectiveness, mentioned by the referring court, requires, according to consistent case-law, that the detailed procedural rules governing the exercise of the right to deduct VAT laid down in national law do not render impossible in practice or excessively difficult the exercise 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derived from the Court’s case-law according to which the Member States may lay down, on grounds of legal certainty, a limitation period the expiry of which has the effect of penalising a taxable person who has not been sufficiently diligent and has failed to claim deduc","decided":"2026-03-12","hash":"ce82757544825b3b2856c51c42f27cc5a8201426c207fe7d408392481235abb7"},{"edge_id":"edge:eu:c-521-24~follows~c-895-19","type":"follows","label_sv":"följer","from":"eu:c-521-24","to":{"ref":"C-895/19","id":"eu:c-895-19","url":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-895-19"},"paragraph_ids":["para_95","para_115","para_116","para_117","para_118","para_119","para_120","para_121","para_122","para_123","para_125","para_126"],"excerpt":"(Exercise of the right of deduction) (C-895/19, EU:C:2021:216), that, in accordance with the principle of fiscal neutrality, the deduction of input VAT paid must be authorised if the substantive conditions for the right of deduction are satisfied, even where the taxable person concerned has not comp","decided":"2026-03-12","hash":"3368018f0b9805d631f54d4e28e431b222199bc8109e2e4280dd6ea02e3d3d66"},{"edge_id":"edge:eu:c-521-24~follows~ecli-eu-c-2004-268","type":"follows","label_sv":"följer","from":"eu:c-521-24","to":{"ref":"ECLI:EU:C:2004:268","id":null,"url":null},"paragraph_ids":["para_125"],"excerpt":"56 It follows that the right to deduct must, in principle, be exercised in respect of the tax period in which the two cumulative conditions referred to in paragraphs 54 and 55 above are satisfied, namely that the right to deduct VAT has arisen and that the taxable person is in possession of the rele","decided":"2026-03-12","hash":"209f95e7e2245d405eaaac957e79baeaf7824c22d0999a64b3f7455fe351ef72"},{"edge_id":"edge:eu:c-521-24~cites~c-518-14","type":"cites","label_sv":"hänvisar 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