The untimely submission of evidence for the exercise of rights arising from transactions subject to VAT
| Pages | 160-170 |
| Date | 01 January 2022 |
| Published date | 01 January 2022 |
| Author | Yohan Andres Campos Martinez |
News and commentary – revisado por pares
https://doi.org/10.6092/issn.2036-3583/18159
Studi Tributari Europei. Vol.12 (2022)
ISSN 2036-3583
The untimely submission of evidence for theexercise of rights arising from transactions
subject to VAT(ECJ, 2 March 2023, C-664/21, Nec Plus Ultra Cosmetics AG and Republika
Slovenija)
onus
probandi
onus probandi
Keyword
Copyright © 2022 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
II – 141
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