On 21/03/2018, the ECJ ruled on VAT reference C-533/16* re VAT credit.

The Court found that EU law precludes legislation of a Member State under which, in circumstances such as those at issue in the main proceedings in which VAT was charged to the taxable person and paid by it several years after delivery of the goods in question, the benefit of the right to claim a refund of VAT is denied on the grounds that the limitation period provided for by that legislation for the exercise of that right began to run from the date of supply and expired before the application for a refund was submitted.


*All rulings of the ECJ should be read in the concrete context.