Tax & Legal

Categories: All (7 found)

1. 10.12.2019

   Proof of VAT-exempt intra-Community supplies

   For the purposes of establishing whether an VAT-exempt intra-Community supply had been made, where other evidence exists establishing that the motor vehicles had been sent to their destination in the other EU country, the assumption of the absence of documentary evidence could not contradict such other evidence.

   Categories: Supreme Tax Court cases

   Keywords: intra-community supply, VAT ID Number, L ...
2. 04.10.2018

   EU-Council agreed on four adjustments to EU's current VAT ru ...

   Pending introduction of the new VAT system, four short-term 'quick fixes' will be made regarding the VAT aspects of trade between the member states. Discussions are ongoing on a definitive VAT system to replace the current 'transitional' VAT arrangements, which have been applied since 1993.

   Categories: From Europe

   Keywords: quick fixes, intra-community supply, VAT ...
3. 20.10.2016

   No automatic VAT liability solely because of missing VAT ID ...

   The ECJ held that an exempt intra-community supply should not be taxable merely because of a missing VAT registration No. where there is no suggestion of evasion and the other conditions for exemption are fulfilled.

   Categories: From Europe

   Keywords: intra-community supply, VAT ID Number, V ...
4. 10.10.2012

   VAT ID No. of customer not indispensable for exempt intra-co ...

   The ECJ has held that failure to produce the VAT ID No. of the customer does not automatically render the intra-community supply taxable if the propriety of the transaction can be demonstrated by other means.

   Categories: From Europe

   Keywords: intra-community supply, VAT ID Number
5. 26.01.2011

   Acquisition VAT due without input tax deduction if goods fra ...

   Both VAT senates of the Supreme Tax Court have held that a VAT-free purchase by a trader giving a German VAT ID No. for goods delivered elsewhere is taxable without a corresponding input tax deduction.

   Categories: Supreme Tax Court cases

   Keywords: VAT ID Number, input tax deduction, intr ...
6. 09.01.2011

   ECJ asked to rule on need for VAT ID No. for non-community m ...

   The Supreme Tax Court has turned to the ECJ with a preliminary question on the Sixth Directive requirement for the VAT ID of the immediate non-community customer of goods delivered to an EU end user.

   Categories: Supreme Tax Court cases

   Keywords: VAT ID Number, non-community middleman, ...
7. 04.01.2011

   No input tax deduction on supplier's invoice without tax num ...

   The Supreme Tax Court has refused an input tax deduction on an invoice showing a tax office correspondence reference in place of the supplier's tax, or VAT ID, number.

   Categories: Supreme Tax Court cases

   Keywords: input VAT, VAT deduction, supplier's inv ...