The Court of Justice of the EU (CJEU) reminds us that taxpayers are not free to do whatever they like when they are involved in triangular transactions. The VAT treatment … Read More
This arrest covers the concept of “new building”. Supply of new building can be subject to VAT or exempted from VAT, largely depending on domestic rules, i.e. rules of the … Read More
The VAT authorities may deny the right of deduction when VAT is not due, on the basis of an invoice including VAT where the said VAT is paid by the … Read More
In accordance with earlier cases relative to A-B-C transactions, the ECJ ruled that the first sale (by A) may not be zero-rated where C may dispose of the goods in … Read More
There is a VAT exempt export of goods when (1) the right to dispose of the goods as owner has been transferred to the person acquiring the goods and (2) … Read More
VAT Directive must be interpreted as meaning that amounts received by an economic operator in the event of early termination, for reasons specific to the customer, of a services contract … Read More
The requirements relating to invoice information must be interpreted strictly since it is not possible for Tax Authorities to lay down more stringent requirements than those under the VAT Directive. … Read More
The transaction value, which form the basis for the customs value, may not be determined taking into account a flat-rate adjustment made after the end of the accounting period, where … Read More
The VAT exemption on importation immediately followed by an intra-EU supply is subject to communication by the importer of the purchaser’s VAT identification number. It may however happen that following … Read More
The tax authorities may not refuse a taxpayer the right to deduct input VAT on the sole ground that the purchase invoices contain an error relating to the identification of … Read More