In order to be eligible for a reduced rate of VAT, photographs should fulfil the criteria listed in the definition of 'photographs taken by an artist’ in Annex IX of the Directive. A Member State could narrow down the criteria for application of the reduced rate, but could not make it subject to such an…...

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…...

VAT is already included in the enforcement fees collected by bailiffs from debtors, the amount of which has been determined by statutory provisions…. 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...

It is not contrary to the VAT Directive to require that the supplier inform the debtor about his intention to make a bad debt adjustment (recovery of VAT on account of the debt being uncollectible) as a condition for the effectiveness of such an adjustment…. This content is for Full Membership members only. Want to...

Estimation of turnover in order to determine the VAT taxable base is allowed under the VAT Directive. However, the mechanism must comply with the principles of neutrality and proportionality. Thus, the method of estimation is allowed only in the case of failure to declare serious amounts, as well as in the case of estimation, the…...

If a taxpayer received invoices showing output tax after the time limit for input tax refund had expired, refusal of the right to deduct on the grounds that the time limit had expired is inadmissible…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...

If tax regulations provide an explicit method for calculating interest on late VAT refunds, interest cannot be limited by reference to such standards as the principle of reasonableness, equity, or actual losses incurred by the taxpayer…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?...

When real estate remains unrented for more than 2 years but the lessor takes active steps to rent the real estate, there is no obligation to correct input VAT „in minus”…. 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...

The supplier issued an invoice showing VAT. The tax authorities, however, ordered the buyer to settle this transaction on a reverse charge basis. At the same time – according to national regulations – the supplier no longer has the right to correct his invoice „in minus”. In this situation, the buyer cannot be denied the…...

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…...