- 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.
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