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...

According to the Directive, the reverse charge for supplies of immovable property may apply only where it relates to immovable property as defined in Article 135.1.j and k of the VATD and where an option to opt for taxation has been introduced. This is not the case here. Reverse charge is not permissible in such…...

A supplier can be expected to gather adequate evidence of his intra-Community supplies. What that evidence should be depends on all the circumstances of the case. Including the likelihood of fraud by the purchaser, or the behaviour of the tax authorities…. This content is for Full Membership members only. Want to read background, core of...