Kemwater ProChemie. No VAT reduction when supplier has not been identified

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00125501" target="_blank" >RIV/00216224:14220/22:00125501 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.navigator.nl/" target="_blank" >https://www.navigator.nl/</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Kemwater ProChemie. No VAT reduction when supplier has not been identified

Popis výsledku v původním jazyce

In its judgment in Kemwater ProChemie, the Court of Justice of the European Union (CJ) examined the right of the taxable person to deduct the VAT paid in respect of advertising services without any doubts provided by the supplier whose status as a taxable person for VAT purposes was not established. According to Czech law, a taxable person established in the Czech Republic becomes liable for VAT when the turnover for a maximum of 12 immediately preceding consecutive calendar months exceeds CZK 1,000,000. The Extended Chamber of the Supreme Administrative Court stated a contradiction between the CJ's case law and the Signum Alfa Sped and the Maks Pen cases and requested the CJ for a preliminary ruling, whether it is compatible with the Directive for exercise of the right to deduct input VAT to be conditional on the taxable person fulfilling the obligation to prove that the taxable supply received was made by another specific taxable person. The CJ stated that the right to deduct input VAT must be refused if the true supplier of the goods or services was not identified and the taxable person fails to adduce proof that the supplier had the status of a taxable person. The CJ also limited this rule, stating that if the tax authority has the information necessary to check that material condition governing the right to deduct VAT is satisfied, the taxable person does not have to prove that the supplier has the status of a taxable person. In the comment, I discuss how this judgment might influence the practice of tax authorities and national courts in similar cases.

Název v anglickém jazyce

Kemwater ProChemie. No VAT reduction when supplier has not been identified

Popis výsledku anglicky

In its judgment in Kemwater ProChemie, the Court of Justice of the European Union (CJ) examined the right of the taxable person to deduct the VAT paid in respect of advertising services without any doubts provided by the supplier whose status as a taxable person for VAT purposes was not established. According to Czech law, a taxable person established in the Czech Republic becomes liable for VAT when the turnover for a maximum of 12 immediately preceding consecutive calendar months exceeds CZK 1,000,000. The Extended Chamber of the Supreme Administrative Court stated a contradiction between the CJ's case law and the Signum Alfa Sped and the Maks Pen cases and requested the CJ for a preliminary ruling, whether it is compatible with the Directive for exercise of the right to deduct input VAT to be conditional on the taxable person fulfilling the obligation to prove that the taxable supply received was made by another specific taxable person. The CJ stated that the right to deduct input VAT must be refused if the true supplier of the goods or services was not identified and the taxable person fails to adduce proof that the supplier had the status of a taxable person. The CJ also limited this rule, stating that if the tax authority has the information necessary to check that material condition governing the right to deduct VAT is satisfied, the taxable person does not have to prove that the supplier has the status of a taxable person. In the comment, I discuss how this judgment might influence the practice of tax authorities and national courts in similar cases.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2022

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Highlights and Insights on European Taxation

ISSN

1876-066X

e-ISSN

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Svazek periodika

2022

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

10

Strana od-do

154-163

Kód UT WoS článku

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EID výsledku v databázi Scopus

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