On February 6, 2014, the ECJ issued his decision in the case C-323/12 (E. ON Global Commodities SE). This case dealt with the right to deduct VAT if a company has designated a tax representative.
Article in the EU VAT Directive
Article 1, 3, 4 and 6 of Eighth Council Directive 79/1072/EEC
Articles 38, 171 and 195 of Council Directive 2006/112/EC
Facts
Questions
AG Opinion
None
Decision
The provisions of the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, read together with Articles 38, 171 and 195 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2007/75/EC of 20 December 2007, must be interpreted as meaning that a taxable person established in one Member State and who has made supplies of electricity to taxable dealers established in another Member State has the right to rely on the Eighth Directive 79/1072 in the latter State in order to obtain a refund of input value added tax. That right is not precluded merely by the designation of a tax representative who is identified for value added tax purposes in the latter State.
Personal comments/VATupdate
This was another case concerning the right to VAT refund. The CJEU ruled that a tax representative did not constitute an FE for the purposes of Eighth Council Directive (79/1072/EEC). Therefore, E.ON’s right to VAT refund could not be excluded based on the fact that it designated a tax representative in Romania.
Source
Similar ECJ cases
Roadtrip through ECJ Cases – Focus on ”Fixed Establishments”
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