EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT

Resource Information

The work EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT

Creator

• Gläser, L

Subject

• ECJ case law
• VAT deduction
• import
• supply chain

Language

eng

Summary

According to the Austrian tax administration, the German tax administration, as well as the German Supreme Federal Fiscal Court, the entitlement of a taxable person to input VAT deduction in respect of the importation of goods depends on the requirement that such taxable person had power of disposal over the goods at the time of their importation. Contrary to such prevailing view, the author demonstrates that, based on the CJEU's statements in DSV Road A/S and Weindel Logistik Service, any taxable person presenting customs import documents specifying him as consignee or importer of goods should be entitled to input VAT deduction in respect of the importation of goods if he fulfils at least one out of two alternative criteria: (1) he is the owner of the goods (or obtains the right to dispose of the goods as owner) and/or (2) he evidences that "the cost of the input services is incorporated either in the cost of particular output transactions or in the cost of goods or services supplied by the taxable person as part of his economic activities". While logistic providers will typically not be able to fulfil either of these two criteria, this differentiation may be particularly relevant for taxable persons supplying goods in cross-border supply chains if they become subject to import VAT pursuant to VAT and customs provisions without having power of disposal over the goods at the time of their importation into the EU

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 12 ; p. 634-643

Geographic coverage

• European Union
• Europe

Language note

German