Interpretation of the case C-154/20 (Kemwater ProChemie) decided on December 9, 2021
The importance of the “Know your supplier” principle and “retaining evidence” to support the VAT deduction is demonstrated once again by the Kemwater ProChemie (C-164/20) EU VAT ruling. At first glance, the judgment (which was released yesterday) may seem confusing, but my reading of the case is the following.
The input VAT deduction must be rejected if it cannot be evidenced that the supplier is a “taxable person”. This is because a substantive condition to enjoy VAT deduction is that a supply should be performed “by a taxable person”.
Source Mohamed El Kastite
See also
- ECJ C-154/20 (Kemwater ProChemie) – Judgment – No Right to deduct VAT on services supplied by an unknown entity
- ECJ C-281/20 analyzed – Part 2: ”naming” and ” status” of the supplier, formal or material condition for the right to deduct VAT
Latest Posts in "European Union"
- Reevaluating EDIFACT Exclusion in B2B E-Invoicing under ViDA
- CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes, Treated as Discounts Instead
- CJEU Rules In-Game Gold Sales Subject to VAT, Not Exempt as Currency or Voucher
- Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT
- Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
