Article in the EU VAT Directive
Article 273
Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.
The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3.
ECJ Cases Decided (Since 2011)
- C-80/11 (Mahagében) & C-142/11 (Dávid) – Responsibility of tax authorities to carry out the necessary inspections of businesses in order to detect VAT fraud
- C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of another Member State have retroactively deleted the customer’s VAT identification number after delivery of the goods
- C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction
- C-131/13 (Schoenimport “Italmoda” Mariano Previti), C‑163/13 (Turbu.com BV) and C‑164/13 (Turbu.com Mobile Phone’s BV ) – No right for VAT deduction and VAT exemption in case of evasion of VAT committed in the context of a chain of supplies
- C-183/14 (Salomie and Oltean) – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT
- C-277/14 (PPUH Stehcemp) – Right to deduct VAT in case of non-existent supplier
- C-332/15 (Astone) – No right to deduct VAT in case of failure to submit returns
- C-576/15 (Маya Маrinova ET) – Taxable amount for the sale of goods can be based on factual information
- C-624/15 (Litdana) – Conditions under which a margin scheme is applicable
- C-21/16 (Euro Tyre) – Exemption for intra-EU supplies is granted if customer is neither registered in the VIES nor subject to a tax regime for intra-Community acquisitions
- C-26/16 (Santogal M-Comércio e Reparação de Automóveis) – Exemption on I/C supply of new means of transport. No condition that the purchaser resides in the MS of destination
- C-251/16 (Cussens and Others) – VAT abuse of rights principle does not require a national measure transposing it
- C-108/17 (Enteco Baltic) – Exemption may not be denied to an importer acting in good faith where the conditions for exemption from the IC supply made after importation are not fulfilled
- C-528/17 (Milan Bozicevic Jezovnik) – Exemption granted after checking bananas can only be reversed in the event of fraud
- C-531/17 (Vetsch) – Declarant who is not aware of fraud is entitled to VAT exemption on import
- C-189/18 (Glencore Agriculture) – Powers of tax authorities; Findings of administrative procedures to which the taxable person was not a party
- C-273/18 (Kursu zeme) – VAT recovery in supply chain transaction; VAT fraud presumed but not proven
- C‑329/18 (SIA Altic) – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud
- C-446/18 (Agrobet vs CZ) – Delay of entire VAT refund due to audit of a smaller proportion of the claim
- C-610/19 (Vikingo Fővállalkozó Kft.) – Right to deduct VAT even if invoices cannot be considered credible
- C-4/20 (ALTI) – Default interest also due by a person jointly liable to pay VAT
- C-108/20 (Finanzamt Wilmersdorf) – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
Pending ECJ Cases
