June 30, 2022
Judgment in C-146/21 (DGRFP Bucureşti) – Application of Reverse-Charge before VAT registration
A Romanian referral on the application o fthe Reverse-Charge mechanism before VAT registration
A Lithuanian referral asking whether national legislation, under which a VAT payer can have the right to opt to charge VAT in respect of VAT-exempt immovable property only if the property is transferred to a taxable person who has registered as a VAT payer at the time of conclusion of the transaction, is compatible with Articles 135 and 137 of the VAT Directive and the principles of fiscal neutrality and effectiveness?
July 7, 2022
A Polish referral asking whether Article 41 of the VAT Directive and the principles of proportionality and neutrality, preclude the application of a national provision to an intra-community acquisition of goods by a taxable person if that acquisition has already been taxed in the territory of the Member State in which dispatch ends, by the persons acquiring the goods from that taxable person, where it has been established that the taxable person’s actions did not involve any tax fraud, but that they were the result of an incorrect designation of supplies in chain transactions and that that taxable person’s Polish VAT identification number was provided for the purposes of a domestic rather than an intra-Community supply?
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