The Resource Just a formality! Substance over form in EU VAT and the right to deduct input VAT

Just a formality! Substance over form in EU VAT and the right to deduct input VAT

Label
Just a formality! Substance over form in EU VAT and the right to deduct input VAT
Title
Just a formality! Substance over form in EU VAT and the right to deduct input VAT
Creator
Subject
Language
eng
Summary
In this article the author addresses recent VAT case law of the CJEU on the distinction between formal and substantive conditions for the exercise of the right of deduction and the right to refund. The following topics are addressed: (1) Incorrect or incomplete invoices, (2) mistakes and refunds under Directive 2008/9/EC, (3) including an asset in the business assets and (4) VAT deduction in the event of late filing of intra-Community acquisitions. The recent CJEU cases are analysed in the light of previous and pending case law providing the reader with an overview of the current situation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 6/7 ; p. 556-567
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • substance over form
  • VAT
  • VAT deduction
  • VAT invoice
  • refund
  • business assets
  • VAT fraud
  • intra-Community acquisition
  • fiscal neutrality
  • proportionality
  • ECJ case law
Label
Just a formality! Substance over form in EU VAT and the right to deduct input VAT
Instantiates
Publication
Label
Just a formality! Substance over form in EU VAT and the right to deduct input VAT
Publication

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