The European Court of Justice has given a judgment in the 'Evita K' EOOD case.

The ECJ declares that Council Directive 2006/112/EC must be interpreted as meaning that, in the context of the exercise of the right to deduct value added tax, the concept of 'supply of goods' for the purposes of that directive and evidence that such a supply has in fact been carried out are not linked to the form of the acquisition of a right of ownership of the goods concerned.

It is for the referring court to carry out, in accordance with the national rules relating to evidence, an overall assessment of all the facts and circumstances of the dispute before it in order to determine whether the supplies of goods at issue in the main proceedings were actually carried out and whether, as the case may be, a right to deduct may be exercised on the basis of those supplies.

No. C-78/12

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews

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