On October 29, 2021, we already reported on the judgment of the Court of Justice of the EU (CJEU) in Case C-324/20, X-Beteiligungsgesellschaft (TVA – Paiements successifs). The case regards the interpretation of the Articles 64 Paragraph 1 and 90 Paragraph 1 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. This judgment and the way how the CJEU interprets Articles 64 Paragraph 1 and 90 Paragraph 1 of Council Directive 2006/112/EC can cause serious cashflow issues in case of a one-time supply of services, which are remunerated by means of payment in installments.
Source: internationaltaxplaza.info
