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Roadtrip through ECJ Cases – Focus on ”Handling Excess VAT Deductions: Refunds and Carry Forwards” (Art. 183)

Article in the EU VAT Directive 

Article 183 in the EU VAT Directive 2006/112/EC (Artcile 17(2)(a) of the Sixth VAT Directive)

Article 183
Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.
However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant.


ECJ Cases decided


ECJ Cases Pending

None



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