C is a Romanian company providing services to companies in insolvency proceedings, subject to VAT. The Romanian tax authorities found irregularities in the chargeability of the tax. According to the CJEU, continuous services provided by administrators and liquidators to companies in insolvency fall within the scope of the VAT Directive. VAT becomes chargeable even if the remuneration cannot be paid due to the debtor’s lack of funds. The direct and immediate link between input and output transactions for the right to deduct VAT must be established based on the objective content of those transactions. If a VAT assessment is issued based on new matters without the person’s opportunity to express a view, the decision must be annulled according to the principle of defence.
Source BTW jurisprudentie
See also
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
- Roadtrip through ECJ Cases – Focus on ”Composite supplies”
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation Rules
- EU Commission Unveils Strategy for Digital VAT Reform Implementation and Timelines
