Judgment of the Court of Justice in the case Kreuzmayr.
1. In circumstances such as those in the main proceedings, the first paragraph of Article 32 of Council Directive 2006/112/EC must be interpreted as meaning that it applies to the second of two successive supplies of the same goods which gave rise to only one intra-Community transport. 
2. Where the second supply in a chain of two successive supplies involving a single intra-Community transport is an intra-Community supply, the principle of the protection of legitimate expectations must be interpreted as meaning that the person ultimately acquiring the goods, who wrongly claimed a right to deduct input value added tax, may not deduct, as input value added tax, the value added tax paid to the supplier solely on the basis of the invoices provided by the intermediary operator which incorrectly classified its supply.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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