- The ECJ issued an Advocate General opinion on VAT treatment for tooling in intra-Community supplies.
- A Slovakian company purchased components from a Bulgarian company for vehicle parts.
- A German company ordered special tools for manufacturing these components.
- The Slovakian company requested a VAT refund for Bulgarian VAT paid.
- Bulgarian authorities denied the refund, claiming the supply was exempt.
- The Advocate General stated the tooling transfer was taxable in Bulgaria.
- Article 4 of Directive 2008/9 does not exclude VAT refund rights.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- ECJ on the relevant sale for determining the transaction value of goods
