The VAT position is independent of national legislation regarding transactions and property rights. However, transferring Intellectual Property, like trademarks, presents a challenge because it can only be transferred according to the governing law. If the law does not recognize the transfer, does it still count for VAT purposes? The Court says yes, as long as the parties acted in good faith. This prioritizes economic reality over legal technicalities and provides legal certainty for all parties involved.
Source Fabian Barth
See also
- Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious
- C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction
- 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
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