The taxpayer may submit the additional documents and information only before the court, despite the fact that during the proceedings before the authorities he did not comply with the authority’s request to submit such documents and information. The 1-month time limit in Directive 9/2008 for the submission of the additional information necessary to establish the…...

The tax authorities cannot refuse the VAT exemption of exports of goods on the grounds that the goods were not declared for the customs export procedure…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

A Member State may refuse to refund VAT (via the Thirteenth Directive) on the grounds that the taxable person has failed to submit corrected invoices within a certain time limit, with the result that the authority has taken a final administrative decision which has removed the possibility to apply for this refund at a later…...

A deduction of input tax cannot be denied on the grounds that the goods supplied are misdescribed on the invoice…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

A taxpayer who is unable to provide evidence of the amount of VAT paid by presenting invoices or any other document cannot exercise his right to deduct VAT. The mere opinion of an expert as to the scope of works performed for the taxpayer by other contractors is not sufficient to deduct input VAT…. This...

Exemption for export-related services cannot be denied merely because the taxpayer does not have a customs export declaration. The TIR carnet may be sufficient to prove that the goods have been exported for the purposes of the exemption if there are no other indications to doubt the fact of exportation. Similarly, CMR documents should be…...

A deduction cannot be denied merely because the Company made acquisitions in a period when the taxpayer was considered to be „inactive” if the substantive prerequisites for the deduction have been met and the right to deduct is not invoked with fraudulent or abusive intent…. This content is for Full Membership members only. Want to...

A deduction cannot be denied merely because a certain contract was concluded by a company and during its execution the tax number of a branch was used…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

The exemption for small enterprises may be denied on the grounds that the taxpayer did not submit earlier, in due time, the appropriate registration declaration, in which he was supposed to select the option of such exemption…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and...

If a taxpayer in a triangular transaction is registered in country A but uses country B number for the transaction, he may benefit from simplification. It is not important how many countries the taxpayer is registered in but which VAT numbers he uses for the transaction. In principle, sanctions cannot be imposed in respect of…...