Judgment of the Court (First Chamber) of 13 January 2022

Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs

Request for a preliminary ruling from the Supreme Court of the United Kingdom

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’

Case C-156/20

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)