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...
Sign up for free!
It is not permissible to order the payment of VAT on the liquidation of a company on its assets at that time if the company is still carrying on business. Nor is it permissible to require actual payment of VAT in order to deduct (recover) it on subsequent re-registration…. This content is for Full Membership...
Sign up for free!
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...
Sign up for free!
The recipient in an investment project „suspended” the performance of the contract due to financial problems. The supplier of the project purchased goods during such suspension (the goods were to be used for the performance of the project). Such purchase give the right to deduct input VAT…. This content is for Full Membership members only....
Sign up for free!
If a taxpayer makes an investment in a municipal pumping station which is partly necessary for his business activity and partly serves the municipality, then the VAT deduction is partial. The Court of Justice has not ruled on the question of whether the supply of services free of charge is subject to VAT…. This content...
Sign up for free!
A Member State may vary the length of the limitation period for the right to the refund of VAT overpayment according to whether it arises from underpayment of input tax or overpayment of output tax…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...
Sign up for free!
A holding company partially performs activities subject to VAT and partially manages its subsidiaries. On account of the latter it does not issue invoices to its subsidiaries for the provision of paid services. If the holding company does not perform activities subject to VAT for its subsidiaries, it does not conduct business activity in this…...
Sign up for free!