If the advance payment was made first and later it turned out that the supply did not take place, the…
The exemption for small enterprises may be denied on the grounds that the taxpayer did not submit earlier, in due…
Non-payment of VAT is punishable by imprisonment if the amount threshold of EUR 250,000 is exceeded, while in relation to…
The right to VAT refund resulting from transactions effected in periods "closed" by a prior tax inspection cannot be denied.
If a taxpayer in a triangular transaction is registered in country A but uses country B number for the transaction,…
The time limit for deduction is 4 years from the original invoice. The "in plus" correcting invoice/note is issued after…
If VAT was originally paid by the seller and deducted by the buyer, but after 4 years it turned out…
The exemption cannot be denied in case of importation only because the importer did not meet the formal condition of…
If a taxpayer received invoices showing output tax after the time limit for input tax refund had expired, refusal of…
The decision is ambiguous. Provisions of the VAT Directive allow refusal of deduction by a taxpayer not registered for VAT…