CELEX:62021CJ0227: Judgment of the Court (Fourth Chamber) of 15 September 2022.#UAB „HA.EN.“ v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.
September 15, 2022
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