Court of Justice of the European Union · Judgment

C-895/19A. v Dyrektor Krajowej Informacji Skarbowej

Decided: 2021-03-18
ECLI: ECLI:EU:C:2021:216
CELEX: 62019CJ0895
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Indirect taxation – VAT – Directive 2006/112/EC – Intra-Community acquisition of goods – Deduction of input tax payable on such an acquisition – Procedural requirements – Substantive requirements – Period within which the tax declaration must be submitted – Principles of fiscal neutrality and proportionality.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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