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ECJ Case Law

ABC SUPPLY CHAIN : WHICH SUPPLY MAY BE ZERO-RATED?

ABC SUPPLY CHAIN : WHICH SUPPLY MAY BE ZERO-RATED?

by Bernard Ickowicz on May 3, 2019 with No Comments

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

ECJ Case Law, VAT Flash EU trade
VAT ON BUILDING

VAT ON BUILDING

by Philippe Noirhomme on November 3, 2018 with No Comments

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

ECJ Case Law
REVERSE CHARGE MECHANISM

REVERSE CHARGE MECHANISM

by Alain Soriano on November 2, 2018 with No Comments

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

ECJ Case Law
SUPPLY CHAIN ABC

SUPPLY CHAIN ABC

by Bernard Ickowicz on November 2, 2018 with No Comments

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

ECJ Case Law
EXPORTATION OF GOODS

EXPORTATION OF GOODS

by Philippe Noirhomme on August 3, 2018 with No Comments

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

ECJ Case Law
SUPPLY OF SERVICES

SUPPLY OF SERVICES

by Philippe Noirhomme on July 28, 2018 with No Comments

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

ECJ Case Law
INVOICE REQUIREMENTS

INVOICE REQUIREMENTS

by Bernard Ickowicz on June 2, 2018 with No Comments

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

ECJ Case Law
CUSTOMS

CUSTOMS

by Philippe Noirhomme on May 3, 2018 with No Comments

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

ECJ Case Law
IMPORTATION OF GOODS

IMPORTATION OF GOODS

by Philippe Noirhomme on February 3, 2018 with No Comments

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

ECJ Case Law
RIGHT OF DEDUCTION

RIGHT OF DEDUCTION

by Philippe Noirhomme on February 3, 2018 with No Comments

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

ECJ Case Law

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