Request for a preliminary ruling from the Bundesfinanzhof in the case Kollroß.

Are the requirements as to the certainty that a supply will take place, as a condition of the deduction of input tax on a payment on account within the meaning of the judgment of the Court of Justice of the European Union in Case C-107/13 Firin, to be determined purely objectively or from the point of view of the person having made the payment on account in the light of the circumstances apparent to him?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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