EuG bejaht Vorsteuerabzug trotz späterem Rechnungseingang: Traum oder Albtraum? — Zugleich Anmerkung zum EuG-Urteil T-689/24 vom 11.2.2026 in der Rechtssache Dyrektor Krajowej Informacji Skarbowej

Key Points

• The article aims to examine the implications of the EuG ruling on VAT deductions despite late invoice receipt.
• Analysis of the EuG ruling T-689/24.
• Discussion of legal context and implications.
• Review of previous case law related to VAT deductions.
• Confirms eligibility for VAT deductions despite later invoice receipt.
• Highlights potential benefits and challenges for taxpayers.
• Suggests a need for clearer guidelines in future VAT legislation.

Abstract