April 22, 2021
AG Opinion in C-80/20 Wilo Salmson France
A Romanian referral regarding the interpretation of Article 167 of the VAT Directive, read in conjunction with Article 178. Is there a distinction between the moment the right of deduction arises and the moment it is exercised with regard to the way in which the VAT system operates; whether the right to deduct VAT may be exercised where no (valid) tax invoice has been issued for the purchase of goods? Can an application for a refund be made in respect of VAT which became chargeable prior to the ‘refund period’ but which was invoiced during the refund period? What are the effects of the annulment of invoices and the issuing of new invoices? Can national legislation make the refund of VAT conditional on the chargeability of VAT in a situation where a corrected invoice is issued during the application period?
Previous posts about this case can be found HERE
Judgment in C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach
A Polish referral on whether the activities of the taxpayer can be classified as food-related services, which are taxed at a rate of 8% and not as supplies of prepared dishes, which are taxed at a rate of 5%. At the heart of the dispute is the assessment of the correctness of the tax classification and of the application of the reduced VAT rate to specific products sold by the applicant. These products are intended for immediate consumption by the customers of the restaurant branch. The end product is prepared on site from semi-finished products. The prepared meals and dishes are served hot or cold and can be consumed on site or taken away. The end product is prepared on site from semi-finished products. The prepared meals and dishes are served hot or cold and can be consumed on site or taken away. The end product is prepared on site from semi-finished products. The prepared meals and dishes are served hot or cold and can be consumed on site or taken away.
Previous posts about this case can be found HERE
May 20, 2021
Decision in C-4/20 Alti
A Bulgarian referral asking whether Article 205 of the VAT Directive and the principle of proportionality are to be interpreted as meaning that the joint and several liability of a taxable person for a VAT debt, being the recipient of a taxable supply where the supplier has failed to account for VAT, extends to the obligation to pay default interest?
Previous posts about this case can be found HERE
AG Opinion Joined cases C-45/20 Finanzamt N (Communication de l’affectation) and C-46/20 Finanzamt G (Communication de l’affectation)
A German referral asking whether Article 168(a) of the VAT Directive, read in conjunction with Article 167, conflicts with national law which precludes VAT deduction where a business is entitled to choose the allocation of the costs against private and business use at the time of purchase but a decision on the allocation is not made before the expiry of the deadline for submission of the annual VAT return?
Previous posts about this case can be found HERE
AG Opinion in C-299/20 Icade Promotion
A French referral asking whether Article 392 of the VAT Directive is to be interpreted as reserving the application of the ‘margin scheme’ to transactions for the supply of immovable property the purchase of which has been subject to VAT, without the taxable person who subsequently resells the property having the right to deduct that tax, or does it permit that scheme to be applied to transactions, the purchase of which has not been subject to VAT, either because that purchase falls outside the scope of VAT or because it falls within the scope of VAT but is exempt?
Previous posts about this case can be found HERE
