Can Member States refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) when the VAT identification number (in the country of
Fixed establishment (“supplier”)
A company established in the UK operated services on mobile and Internet networks by resorting exclusively to services from French operators and server centres in order to carry out its
VAT Expert Group (VEG) – September 2016 Report
The VEG submitted a report as part of the implementation of the definitive VAT system. The main subjects tackled in this report are the following: The establishment of a common
Retrospective effect of a corrected invoice
Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a
Scope of the mention describing the service acquired and value of complementary annexes to the invoice
Can national tax authorities refuse the right to deduct VAT solely because the taxable person holds an invoice which refers to “legal services rendered until the present date”, even though
Recovery of the VAT in-curred by a branch for services supplied to its foreign head office
The question was to determine whether a Polish branch of a company established in Slovakia was entitled to recover the VAT incurred in Poland for the needs of the services
Reverse-charge mechanism for import VAT in France
Following the publication on the Economie Bleue law, it is possible to elect to account for VAT under the reverse-charge mechanism by way of simple option, from 22, June 2016,
Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses
From 22 June 2016, it is possible for companies established in the EU for using opt to use the reverse charge for VAT due upon impor-tation. There are no particular
Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime
On 20 May 2016, the VAT Expert Group (VEG) adopted an opinion on the action plan for creating a definitive regime for VAT. VEG welcomed the initiative of the EU
Gemeente Borsele (CJUE, 12 May 2016, case C-520/14)
A municipality which organises school transport using third-party transport companies, and which received contributions, from the parents of (only) certain students, representing merely 3% of the actual transport costs, was