Article in the EU VAT Directive 2006/112/EC
Article 203
VAT shall be payable by any person who enters the VAT on an invoice.
ECJ Cases Decided
- C-78/02, C-79/02, C-80/02 (Karageorgou & others) – VAT incorrectly paid by a non-taxable person and stated on the invoice drawn up by him
- C-566/07 (Stadeco) – Right to recover if VAT paid in error, if no danger of a loss of tax
- C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place
- C-642/11 (Stroy trans) – VAT mentioned on an invoice is due to the tax authorities even if transaction does not exist
- C-643/11 (LVK) – VAT is due whether or not a taxable transaction has actually been performed
- C-138/12 (Rusedespred OOD) – Neutrality principle – Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction
- C-272/13 (Equoland) – VAT exemption on imports to be subject to the condition that the imported goods are actually stored in a tax warehouse
- C-712/17 (EN.SA Srl) – Judgment – Refusal of deduction of input tax and VAT zero-rate in case of fictitious actions
- C-48/20 (P) – Input VAT recovery relating to unduly invoiced VAT
- C-235/21 (RAIFFEISEN LEASING) – A written contract may exceptionally be regarded as an invoice
- C-378/21 (P GmbH) – No VAT liability in case wrongly charged VAT for B2C transactions
- C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them
Pending ECJ Cases
- None
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