If the supply of goods „objectively” did not take place, then „objectively” there are no grounds to deduct input tax and there are then no grounds to examine the good faith of the taxpayer-purchaser. Good faith can only be examined if the actual supply of goods has taken place, but there has been fraud at…...

If the advance payment was made first and later it turned out that the supply did not take place, the following rules should be applied: If the advance payment was made and collected, and at the time of payment all the material circumstances of the future delivery were known to the purchaser and the delivery…...

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...

The time limit for deduction is 4 years from the original invoice. The „in plus” correcting invoice/note is issued after those 4 years. In such a situation, the taxpayer cannot be denied the right to deduct on the grounds that the time limit for deduction, calculated from the date of the transaction/issue of the original…...

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...

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…...

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...

Company A (Germany) sells goods to company B (Austria) and this company sells them to company C (Austria). C then comes to A and collects the goods from him. However, A is convinced that his delivery is intra-Community – based on B’s assurances. The first supply is a domestic supply in Germany (subject to German…...

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…...

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...