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Sąd Unii Europejskiej stawia na formalizm w transakcjach trójstronnych

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6h agonow

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Rzeczpospolita
“Sąd Unii Europejskiej stawia na formalizm w transakcjach trójstronnych”

Wystawienie po kilku latach faktur zawierających wymaganą adnotację nie pozwala objąć wcześniejszych dostaw procedurą uproszczoną ani rozliczyć wynikającej z tego korekty VAT w bieżącym lub przyszłym okresie.

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