The exemption cannot be denied in case of importation only because the importer did not meet the formal condition of presenting the correct VAT number of the final actual purchaser of the goods in the import declaration. Such documents as e-AD, e-ROR, or CMR are not always conclusive, but they are very strong evidence that…...

The decision is ambiguous. Provisions of the VAT Directive allow refusal of deduction by a taxpayer not registered for VAT purposes when: (i) the taxpayer has not complied with his formal obligations, which prevented the tax authorities from ascertaining the substantive conditions for deduction (ii) or if the taxable person has committed tax fraud, which…...

VAT cannot be refused on the grounds that the address on the invoice received is a „letterbox” address and not the address of the place where the contractor’s business activity is carried out…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for...

A taxpayer exempt from VAT (below the threshold; small enterprises exemption) does not have the right to deduct input VAT – also when he purchases services settled on the reverse charge basis, which are used for services provided outside the territory of the country…. This content is for Full Membership members only. Want to read...

In principle the right to deduct VAT may not be denied on the basis of the supplier’s status as „inactive” in the VAT register…. 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...

Intra-Community supply exemption cannot be denied on the sole basis that the buyer is not registered for the purposes of intra-Community transactions…. 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...