Judgment in C-371/19 (Commission vs. Germany)
VAT refund to non-resident taxable persons: European Commission proceedings brought against Germany. The Commission claims that Germany has failed to comply with its obligations under Articles 170 and 171 of the VAT Directive and under Article 5 of Council Directive 2008/9/EC of 12 February 2008, laying down detailed rules for the refund of VAT to taxable persons not established in the Member State of refund but established in another Member State, by systematically refusing to request the information that is missing in an application for a VAT refund and, instead, immediately refusing the refund applications where such information can only be provided after the 30 September deadline.
Previous posts about this case can be found HERE
Judgment in C-77/19 (Kaplan International colleges UK)
Application of VAT exemption to CSG; territorial application; distortion of competition: A UK referral asking whether the territorial scope of Article 132(1)(f) of the VAT Directive extends to a Cost Sharing Group (CSG) which is established outside the EU and how should the criterion that the exemption ‘should not be likely to cause distortion of competition’ be applied?
Previous posts about this case can be found HERE
November 26, 2020
Judment in C-787/18 (Sögård Fastigheter)
VAT adjustment, sale of capital goods, TOGC: A Swedish referral asking, where a property is sold under national law introduced in accordance with Article 188(2) of the VAT Directive and the seller has not adjusted its VAT due to the intention of the purchaser to use the property exclusively for transactions giving rise to a right of deduction, does that then preclude, in a case where the adjustment period continues to run, the purchaser being required to adjust the deduction at a subsequent time when the purchaser in turn transfers the property to someone who does not intend to use the property for such transactions?
Previous posts about this case can be found HERE
