In principle, exemption from VAT of imports under „procedure 42” should result in exemption from VAT of intra-Community supply following such importation. If the delivery of goods (under the ICS) has taken place, the taxpayer cannot be deprived of the VAT exemption unless it is shown that the taxpayer knew or should have known that…...

The right to VAT refund resulting from transactions effected in periods „closed” by a prior tax inspection cannot be denied…. 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...

If VAT was originally paid by the seller and deducted by the buyer, but after 4 years it turned out that the transaction was exempt, it is up to the member state to determine the date on which the obligation to correct the input tax arises. Member States, however, must respect the principles of EU…...

A Member State may establish specific criteria that exclude categories of farmers from the flat-rate scheme. However, such criteria must be objective, clear and precise, and known ex ante – so that the farmer knows whether he or she falls into the category.  Therefore the criterion that the amount of the refund under the flat-rate…...