Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky in the case Volkswagen.
Must Directive 2008/9 and the right to a tax refund be interpreted to the effect that the cumulative satisfaction of two conditions is required to exercise the right to a VAT refund, namely: 
(i) the supply of the goods or service and 
(ii) the inclusion of VAT on the invoice by the supplier? 
In other words, is it possible for a taxable person who has not been charged VAT on an invoice to claim a tax refund? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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