Purchase of vehicles with VAT ceiling use only in exceptional cases: Cassation requirements.

• The Cassation Court requires the existence of conditions for full deductibility of VAT
• The non-taxability regime from using the VAT ceiling is applicable to car sales only if exceptional circumstances are proven
• A company was challenged for applying non-taxability to car sales to habitual exporters using the ceiling
• Lower court annulled tax assessments, but Supreme Court ruled that seller must prove conditions for non-taxability
• The seller must demonstrate exceptional circumstances for full VAT deduction by the buyer
• The VAT ceiling cannot be used for purchases where VAT is non-deductible
• VAT can be deducted according to specific articles of the DPR 633/72

Source: eutekne.info

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