OPINION OF ADVOCATE GENERAL G. PITRUZZELLA of 17 September 2020 ‘Article 16 of Council Directive 2010/24 of 16 March 2010 on mutual assistance for the recovery of claims arising from taxes, duties and other...
Coronavirus
European Court of Justice
ECJ rules that Dutch adjustment of input tax recovery at moment of first use is allowed (C-791/18)
The Dutch foundation Stichting Schoonzicht has built an apartment complex on its land, consisting of 7 residential apartments. The construction started in 2013. The complex was completed in July 2014. In its VAT...
Residual VAT recovery available for hire purchase businesses – Volkswagen Financial Services (UK) Ltd: C-153/17
Hire purchase (HP) providers will find that the judgement of the Court of Justice of the European Union (CJEU) in the case of Volkswagen Financial Services (UK) Ltd: C-153/17 interesting. The case deals with the right...
Technology
VAT Fraud
