In 2007, 2008, 2010 and 2012, H GmbH carried out six sale-and-leaseback transactions for E-GmbH, another company established in Germany. E-GmbH purchased new motorboats from E-sr, an Italian company, and then sold them to H GmbH, including German VAT. The tax authorities found that the boats were located in Italy at the time of sale and were not taxable in Germany. H GmbH reimbursed the VAT to the tax authorities, which was later repaid to the insolvency estate of E-GmbH. H GmbH requested the tax authorities to recalculate the VAT, but the request was rejected.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
