In a Czech case ( C‑154/20 Kemwater ProChemie) the ECJ once again had the opportunity to comment on the material requirements for the deduction of input VAT. In the current case, the focus of the judicial review was on the ways to demonstrate and prove that the supplier of the service is a taxable person within the meaning of the VAT Directive.
Source: PwC DE
Latest Posts in "European Union"
- Brussels Eyes Green VAT Reform to Boost Reuse, Donations and Clean Company Cars
- Organised Crime Outpaces the EU’s Anti-Fraud Defences
- EU Introduces New Customs Charge on Low-Value Imports
- European Commission Launches Consultation on VAT and the Circular Economy
- CJEU Set to Decide VAT Deduction Timing Dispute













