Article in the EU VAT Directive 2006/112/EC
Article 213
1. Every taxable person shall state when his activity as a taxable person commences, changes or ceases.
Member States shall allow, and may require, the statement to be made by electronic means, in accordance with conditions which they lay down.
2. Without prejudice to the first subparagraph of paragraph 1, every taxable person or non-taxable legal person who makes intra-Community acquisitions of goods which are not subject to VAT pursuant to Article 3(1) must state that he makes such acquisitions if the conditions, laid down in that provision, for not making such transactions subject to VAT cease to be fulfilled.
Article 214
1. Member States shall take the measures necessary to ensure that the following persons are identified by means of an individual number:
(a) every taxable person, with the exception of those referred to in Article 9(2), who within their respective territory carries out supplies of goods or services in respect of which VAT is deductible, other than supplies of goods or services in respect of which VAT is payable solely by the customer or the person for whom the goods or services are intended, in accordance with Articles 194 to 197 and Article 199;
(b) every taxable person, or non-taxable legal person, who makes intra-Community acquisitions of goods subject to VAT pursuant to Article 2(1)(b) and every taxable person, or non-taxable legal person, who exercises the option under Article 3(3) of making their intra-Community acquisitions subject to VAT;
(c) every taxable person who, within their respective territory, makes intra-Community acquisitions of goods for the purposes of transactions which relate to the activities referred to in the second subparagraph of Article 9(1) and which are carried out outside that territory;
(d) every taxable person who within their respective territory receives services for which he is liable to pay VAT pursuant to Article 196;
(e) every taxable person, established within their respective territory, who supplies services within the territory of another Member State for which VAT is payable solely by the recipient pursuant to Article 196.
2. Member States need not identify certain taxable persons who carry out transactions on an occasional basis, as referred to in Article 12.
ECJ Cases Decided
- 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-438/09 (Dankowski) – There is a Right to deduct VAT in case the invoice is issued by a non-registered business
- C-280/10 ( Polski Trawertyn) – VAT deduction by a partnership when the invoice, drawn up before the registration and identification of the partnership, was issued in the name of the partners of that partnership
- C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes – Penalties imposed on a taxable person for not having registered for VAT
- C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of another Member State have retroactively deleted the customer’s VAT identification number after delivery of the goods
- C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud
- C-183/14 (Salomie and Oltean) – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Identification for VAT purposes is only a formal requirement for the purposes of control, and cannot undermine, inter alia, the right to deduct VAT in the case where the substantive conditions that give rise to that right are satisfied
- C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person
- C-507/16 (Entertainment Bulgaria System) – Deductibility of input VAT due or paid
- C-566/16 (Vámos) – Small entrepreneurs scheme – Obligation to opt for application of the special scheme in reference calendar year
- C-69/17 (Siemens Gamesa Renewable Energy România) – Judgment – Acquisition by inactive taxpayer; VAT deduction
- C-159/17 (Întreprinderea Individuală Dobre M. Marius) – Judgment – Right to deduct if taxpayer’s VAT registration is revoked
- C-358/20 (Promexor Trade) – Judgment – Involuntarily de-registered taxable persons liable for VAT and right to deduct VAT
- C-122/23 (Legafact EOOD) – Judgment – Member States may require small businesses to submit an application for VAT registration within a prescribed period
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
