- CJEU Ruling on VAT Refund: The Court of Justice of the European Union (CJEU) determined that Romania incorrectly denied VGL’s request for a refund of input VAT on a crane purchased for use in its economic activities.
- Subcontractor Arrangement: VGL provided the crane free of charge to its subcontractor, GEP, to facilitate work for VGL, a factor deemed irrelevant by the CJEU in the context of VAT refund eligibility.
- Conditions for VAT Refund: Despite the ruling in favor of VGL, the court indicated that certain conditions must still be met for the refund of input VAT to be valid.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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