The Court of Justice has given a judgment in the cases Tulică and Plavoşin.
VAT Directive 2006/112/EC, in particular Articles 73 and 78 thereof, must be interpreted as meaning that, when the price of a good has been established by the parties without any reference to value added tax and the supplier of that good is the taxable person for the value added tax owing on the taxed transaction, in a case where the supplier is not able to recover from the purchaser the value added tax claimed by the tax authorities, the price agreed must be regarded as already including the value added tax. 
C-249/12 and C-250/12

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Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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