In C-9/20 Grundstücksgemeinschaft Kollaustraße 136 judgment of 10 February 2022, the European Court of Justice (ECJ) held that, for situations where the output VAT is calculated at the time the remuneration is received rather when the service was completed, the German VAT provision that the right to deduct input VAT must be exercised upon completion of the supply or service is not in line with current EU law, in particular Articles 167 and 66 (1) of Council Directive 2006/112/EC.
Source: PwC DE
Latest Posts in "European Union"
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States
- Greek Customs Officer Arrested in €3mn China-Linked VAT Fraud Investigation by EU Prosecutor
- EU Parliament Mandates EPR Schemes for Textiles, Impacting Producers and Online Sales
- EU Deforestation Regulation Faces Another Delay Amid Technical and Political Challenges
- New Members Appointed to VAT Expert Group by Taxation and Customs Union
