Sept 12

 

CJEU expected to deliver judgment in Case C-69/17, Siemens Gamesa Renewable Energy România (VAT – Reactivation of the taxpayer’s VAT identification number – Possibility to deduct input VAT)

 

Questions referred for a preliminary ruling:

1. Does Council VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (in particular, Articles 213, 214 and 273) preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer’s VAT identification number, on the basis that the VAT in question relates to purchases made during a period in which the taxpayer’s VAT identification number was inoperative?

2. Does Council VAT Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (in particular, Articles 213, 214 and 273) preclude, in circumstances such as those of the main proceedings, national legislation or a tax practice under which a taxpayer does not have the right to deduct VAT claimed in several returns after the reactivation of the taxpayer’s VAT identification number, on the basis that, although the VAT in question relates to invoices issued after the reactivation of the taxpayer’s VAT identification number, it concerns purchases made during a period in which the VAT identification number was inoperative?

 

 

 

 

Sept 13

 

Opinion of the Advocate General expected to be delivered in Case C-264/17, Mensing (VAT – Works of art – Margin scheme – taxable dealers)

 

Questions referred for a preliminary ruling:

1. Is Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 to be interpreted as meaning that taxable dealers may apply the margin scheme also to the supply of works of art supplied to the taxable dealer within the Community by their creators or their successors in title where such creators or successors in title are not persons referred to in Article 314 of Directive 2006/112?

2. If the answer to Question 1 is in the affirmative: does Article 322(b) of Directive 2006/112 require that the dealer be denied the right to deduct input tax paid on the intra-Community acquisition of works of art, even if there is no equivalent provision under national law?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The schedule above merely contains a selection of events/important dates taking place during the week and should in no way be considered to be complete. It is very well possible that other important events take place during the week that were not included in the schedule above. It is your own responsibility to research other sources to review whether other important events take place that are not included in the schedule above.

 

Furthermore the schedule above is solely based on the information provided as by the respective authorities when the schedule above was drafted. It is your own responsibility to check whether the information included in the schedule above is complete, accurate and correct. International Tax Plaza and/or its owners do not accept any liability if the information provided in the schedule above is incomplete, not accurate and/or incorrect.

 

Copyright – Internationaltaxplaza.info

 

 

Are you looking for a highly motivated new member for your tax team? Then place your Job Ad on International Tax Plaza!

 

and

 

Stay informed: Subscribe to International Tax Plaza’s Newsletter! It’s completely FREE OF CHARGE!

 

 

 

Submit to FacebookSubmit to Google PlusSubmit to StumbleuponSubmit to TwitterSubmit to LinkedIn
INTERESTING ARTICLES