Schlagwörter: taxable person (3 gefunden)

1. 16. Dezember 2025

   ECJ: Person liable for VAT in case of joint action by severa ...

   In a most recently published judgment, the European Court of Justice (ECJ) held that the VAT Directive precludes a national legislation which provides that one of the partners in a civil law partnership devoid of legal personality separate from that of its partners and providing taxable services is to be deemed to be the person liable to pay value added tax in respect of taxable services provided by the other partners in that partnership.

   Kategorien: European Court of Justice

   Schlagwörter: liability for VAT, taxable person
2. 28. Januar 2022

   German VAT group regime tested before the ECJ

   Pending before the ECJ are currently two questions of relevance regarding the German regulation of consolidated tax groups for VAT purposes (VAT group). In her Opinion on both cases the Advocate General takes the view that the sole taxable person is, in principle, the VAT group itself and not (as under German VAT law) the controlling member of the group.

   Kategorien: European Court of Justice

   Schlagwörter: VAT group, taxable person, controlling m ...
3. 13. Dezember 2021

   ECJ: Deduction of input VAT only after supplier’s status as ...

   In a Czech case the ECJ once again had the opportunity to comment on the material requirements for the deduction of input VAT. In the current case, the focus of the judicial review was on the ways to demonstrate and prove that the supplier of the service is a taxable person within the meaning of the VAT Directive.

   Kategorien: From Europe

   Schlagwörter: VAT fraud, input VAT deduction, taxable ...