Welcome to VATupdate.com’s Podcast on ”ECJ VAT Insights”!
This podcast discusses the judgment issued on March 13, 2025 of the European Court of Justice case C-640/23 (Greentech), which addressed VAT deduction rights when a sale is reclassified as a non-VAT-taxable transfer of undertaking. The court considered whether national rules could deny VAT deductions in such cases, especially when reclaiming VAT from the seller is impossible due to time limits. Ultimately, the ECJ ruled that while national legislation may not permit such deductions, the principles of VAT neutrality and effectiveness require that taxpayers have the right to claim VAT refunds directly from tax authorities in these specific circumstances. The ruling references relevant articles of the EU VAT Directive and earlier ECJ cases that support the protection of taxpayer rights in situations of inconsistent tax treatment. Piotr Chojnacki, a VAT expert from Poland, takes you the facts of the case and conclusion of the European Court of Justice.
Join us as we unpack the implications of this ruling and its broader impact on the interpretation of VAT aspects across the EU. Let’s dive in!
See also
Latest Posts in "European Union"
- EU VAT Guide: Disbursements vs Recharges Classification and Tax Implications
- Hungary’s Carbon Tax Conflicts with EU Emissions Trading System Directive 2003/87
- EU VAT Compliance: B2C Distance Sales Rules and €10,000 Threshold Guide
- EU Parliament Backs Tax Code Simplification to Boost Economic Growth
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
