Fernando Matesanz of Spanish VAT Services looks at a case that focuses on the controversial issue of VAT penalties and considers whether the latest judgments from the ECJ are moving towards a harmonised criterion.
- C-385/09 (Nidera Handelscompagnie BV) – Right to get a refund of VAT if the taxpayer was not identified as a taxable person for VAT purposes
- C-424/12 (Fatorie) – No deduction of VAT in case reverse-charge should have been applied
- C-183/14 (Salomie and Oltean) – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT
- C-564/15 (Farkas) – Undue payment of VAT. Purchaser must be able to adress his application for reimbursement to the tax authority directly in case of insolvency of the seller
- C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
- C-935/19 (Grupa Warzywna) – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive