Schlagwörter: abuse of rights (2 gefunden)

1. 31. Mai 2023

   ECJ: Input VAT deduction in case of invalidity of the transa ...

   The invalidity of a legal transaction under national civil law cannot as such lead to the exclusion of the deduction of input VAT. According to a decision of the ECJ, however, this only applies if the national court has examined and ensured that the transaction is not a fictitious transaction or that, if this transaction was physically carried out, it is neither in connection with VAT evasion nor considered as an abuse of rights.

   Kategorien: European Court of Justice

   Schlagwörter: input VAT deduction, abuse of rights
2. 28. Februar 2019

   ECJ provides guidance on beneficial ownership and abuse of r ...

   On 26 February 2019, the ECJ issued its judgements in the joined cases T Denmark and Y Denmark -v- the Danish Ministry of Taxation (C-116/16 and C-117/16) and N Luxembourg 1, X Denamrk A/S, C Danmark I and Z Denmark ApS -v- the Danish Ministry of Taxation ( C115/16. C-118/16, C-119/16 and C-299/16).

   Kategorien: European Court of Justice

   Schlagwörter: beneficial owner, Parent/Subsidiary Dire ...