Opinion of Advocate General Wahl in the joined cases Kollroß and Wirtl.
Article 65 of Council Directive 2006/112/EC must be interpreted as meaning that a taxable person who has made a payment on account for goods or services ultimately not supplied cannot be refused the right to deduct if he was not, and could not have been, aware of the supplier's intention not to honour the contract of supply. The mere fact that the date of delivery was not indicated in the contract does not render the fulfilment of that contract uncertain for the purposes of that provision. Articles 184 to 186 of Directive 2006/112 do not preclude national rules that, in circumstances such as those at issue in the main proceedings, require an adjustment of deductions and make such an adjustment conditional upon the refund of the payment on account. 
C-660/16 and C-661/16

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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