Request for a preliminary ruling from the Bundesfinanzhof in the case baumgarten sports & more.

Account being taken of the task of tax collector for the tax authority that falls to the taxable person, must Article 63 of Council Directive 2006/112/EC be interpreted restrictively as meaning that the amount receivable in respect of the supply of goods or services (a) is due or (b) is at least unconditionally owed? If the answer to the first question is in the negative: is the taxable person obliged to pre-finance the VAT owed in respect of the supply of goods or services for a period of two years if he is not able to receive (part of) the remuneration for the goods or services supplied by him until two years after the taxable event has occurred? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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