Asunto C-156/20: Sentencia del Tribunal de Justicia (Sala Primera) de 13 de enero de 2022 (petición de decisión prejudicial planteada por la Supreme Court of the United Kingdom — Reino Unido) — Zipvit Ltd / The Commissioners for Her Majesty’s Revenue & Customs [Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 168 — Derecho a deducción — Prestación de servicios postales exenta por error — IVA que se considera incluido en el precio comercial de la prestación a efectos del ejercicio del derecho a deducir — Exclusión — Concepto de IVA «devengado o pagado»]
| Section | Serie C |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
7.3.2022 ES Diario Oficial de la Unión Europea C 109/6
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