La déduction de la TVA après l'évaluation des autorités fiscales (12/04/2018 C-8/17 & 26/04/2018 C-81/17)
Where, following a tax adjustment, additional VAT was paid to the Treasury and was the subject of documents rectifying the initial invoices several years after the supply, Member States may not deny the right to deduct VAT on the ground that the regulatory period laid down for the exercise of that right has expired. (C-8/17) […]