A German referral asking whether Article 168(a) of the VAT Directive, in conjunction with Article 167, is to be interpreted as meaning that a holding company, that supplies taxable services to its subsidiaries, is entitled to VAT deduction for services it obtains from third parties for its subsidiaries in return for the grant of a share in general profits, even though the services do not have a direct and immediate link with the holding companies own transactions but instead, to a large extent, tax exempt activities of the subsidiaries? The services are not included in the price of taxable transactions to the subsidiaries and do not form part of the general cost components of the holding companies own economic activity.
A German referral about the Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU
An Autrian referral – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue?
A UK referral from the First-tier Tribunal asking whether Article 9a of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011, inserted by Article 1(1)(c) of Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013, is invalid on the basis that it goes beyond the implementing power or duty on the Council established by Article 397 of the VAT Directive insofar as it supplements and/or amends Article 28 of that Directive? Comments: The introduction of Article 9a was a hugely significant aspect of the 2015 Place of Supply changes. This measure introduced a rebuttable presumption that it is the responsibility of marketplaces/portals/intermediaries to collect and remit VAT on the final supply of telecoms and e-services. As digital supply chains can be complex and stretch borders, it was an overarching concept that was designed to provide consistency and legal certainty to all parties with respect to VAT accounting – it effectively trumps details of terms and conditions and normal VAT principles around agency. In practice, it is very difficult to rebut the Article 9a presumption where an intermediary or market place authorises delivery, authorises charges and sets general terms and conditions (regardless of what these may say). The application of Article 9a has been widespread over the last 5 years and will have governed the VAT position in numerous relevant supply chains. This referral is likely to provoke significant interest in the market for both content creators/owners as well as the intermediaries in the supply chain.
A Lithunian referral on the denial of input VAT if the buyer knew or should have known the seller would not pay output VAT.
September 22, 2022
A Belgian referral on whether Article 98, second paragraph, of Directive 2006/112, read in conjunction with Annex III, 14) of that directive, is to be interpreted as meaning that the right to use sports facilities is subject to the reduced VAT rate only if no individual guidance or guidance in group is provided.
September 29, 2022
A Slovenian referral on whether a written contract may exceptionally be regarded as an invoice.
