Tax & Legal

Categories: All (2 found)

1. 06.12.2024

   ECJ : Carry forward of input VAT surplus under Article 183 o ...

   In a Portuguese request for a preliminary ruling, the ECJ dealt with the question of the deadline when applying for a refund or carry over of a VAT surplus. In the case of dispute, the application for carry over was only made after the resumption of the previously discontinued economic activity.

   Categories: European Court of Justice

   Keywords: input VAT, deadline
2. 22.05.2019

   VAT refund: One-month period for submission of additional in ...

   In a French case the ECJ held that failure by a taxable person to provide additional information on the VAT refund application and to answer further questions within the one-month period provided for under Council Directive 2008/9 does not automatically lead to the forfeiture of his entitlement to a VAT refund.

   Categories: European Court of Justice

   Keywords: VAT refund, application for VAT refund, ...