• Aptiv Services Hungary. VAT deduction cannot be refused solely because invoices arrive after the tax period of acquisition. Court of Justice (comments by Tamás Fehér)
  Judgment of the Court of Justice in the case Aptiv Services Hungary. Article 168(c), Article 178(c), and Articles 179, 180 and 182 of Council Directive 2006/112/EC, read in the light of the principles of fiscal neutrality, proportionality and effectiveness, must be interpreted as precluding national legislation and...
• Private-law agreements cannot transfer the right to adjust the taxable amount to a third party other than the taxable person. Mokoryte. General Court (comments by José Manuel Macarro Osuna)
  Judgment of the General Court in the case Mokoryte. Article 90 of Council Directive 2006/112/EC must be interpreted as precluding a subcontractor, having acquired by assignment the claim which a contractor had against a developer under a works contract, from adjusting the taxable amount for...
• Harry and Associés. Loss of VAT refund rights due to system error breaches neutrality and proportionality. Court of Justice (comments by Andrea Purpura)
  Judgment of the Court of Justice in the case Harry and Associés. Article 170 and Article 171(1) of Council Directive 2006/112/EC, read in conjunction with the second sentence of Article 15(1), Article 20(1) and Article 23(2) of Council Directive 2008/9/EC and with the principles of neutrality of VAT...
• Petrignani and Others v. Italy. Confiscation of tax crime proceeds from co-offenders is limited by legality and proportionality. European Court of Human Rights (comments by Edwin Thomas)
  Judgment of the European Court of Human Rights in the case Petrignani and Others v Italy. Confiscation based on joint liability in tax-related crimes may be compatible with Article 7 ECHR, but becomes unlawful where it lacks foreseeability and proportionality. The case concerns applicants...
• Jelgratz and Buchgint. 'Own use' excludes gratuitous transfer of excise goods to others. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in joined cases Jelgratz and Buchgint. Article 32 of Council Directive 2008/118/EC must be interpreted as meaning that the concept of a private individual’s ‘own use’ does not cover the situation in which the private individual concerned acquires and transports excise...
• Dyrektor Krajowej Informacji Skarbowej. VAT deduction cannot be deferred for lack of invoice during the tax period if received before return submission. General Court (comments by Marie Lamensch)
  Judgment of the General Court in the case Dyrektor Krajowej Informacji Skarbowej. Article 167, Article 168(a) and Article 178(a) of Council Directive 2006/112/EC must be interpreted as precluding national legislation under which a taxable person may not assert his or her right to deduct input tax in a...
• Chefquet. Flat-rate tax surcharge on non-residents constitutes as restriction on free movement for workers. Court of Justice (comments by Edoardo Traversa & Vicky Sheikh)
  Judgment of the Court of Justice in the case Chefquet. Article 45(2) TFEU must be interpreted as precluding national legislation under which the income tax to which non-residents for tax purposes are subject in a Member State is increased by a flat-rate tax surcharge in favour of that State...
• Česká síť. National VAT liability rules for partnerships deemed incompatible with VAT Directive. Court of Justice (comments by Giorgio Beretta)
  Judgment of the Court of Justice in the case Česká síť (Associés d’une « société »). Article 9(1) and Article 193 of Council Directive 2006/112/EC must be interpreted as precluding national legislation which provides that one of the partners in a civil law partnership devoid of legal personality separate...

Meer recente bijdragen vindt u op InView.