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

Domstolens egne nøkkelord

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.

Tolker