Request for a preliminary ruling from the BFH of 07.05.2020, submitted on 22.07.2020, on the following questions:
1. In the case of a one-off and therefore not period-related service, does the occasion for successive billing or payments within the meaning of Art. 64 (1) VAT Directive already result from the agreement of payment in installments?
2. In the alternative, if the first question is answered in the negative: Is a non-payment within the meaning of Article 90 (1) of the VAT Directive to be assumed if the taxpayer agrees in the performance of his service that this is to be remunerated in five annual installments and national law in the event of a later payment provides for a correction that reverses the previous reduction in the tax base under this provision?
Source: bundesfinanzhof.de
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