According to the CJEU, Article 131 and Article 138(1) of the VAT Directive, read in conjunction with the principles of fiscal neutrality, effectiveness and proportionality, do not stand in the way of a national regulation that prohibits, during the administrative procedure leading to the adoption of the additional assessment, led – in particular after the tax audit but before the determination of that assessment – to present and accept new evidence demonstrating that the substantive requirements of Article 138(1) of the VAT Directive have been met, insofar as the principles of equivalence and effectiveness are respected.
Source BTW jurisprudentie
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)
- VAT Concepts Explained: Exemptions vs zero‑rating (and the hidden cost of exemption)
- EU adopts 20th package of sanctions against Russia
- Transfer Pricing and VAT: Navigating Overlaps, Risks, and Key ECJ Case Law for Multinationals
- Preliminary Questions on VAT Transfer of a Going Concern in Real Estate Transactions in the Netherlands
