Dec 4

 

Meeting of the Economic and Financial Affairs (ECOFIN) Council

 

Ministers will exchange views on the digital services tax with a view to reaching a political agreement on the proposed directive. 

 

 

 

 

Dec 6

 

 

Opinion of the Advocate General expected to be delivered in Case C-566/17, Związek Gmin Zagłębia Miedziowego (VAT – Deduction of input tax – transactions falling within the scope of VAT and falling outside the scope of VAT)

 

Question referred for a preliminary ruling:

Do Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principle of VAT neutrality preclude a national practice where the right is granted to a full deduction of input tax in connection with the purchase of goods and services used both for the purposes of a taxable person’s transactions falling within the scope of VAT (taxed and exempted) and falling outside the scope of VAT, owing to the absence in national law of methods and criteria for apportioning the input tax in relation to those types of transaction?

 

 

 

 

Dec 6

 

 

CJEU expected to deliver judgment in Case C-672/17, Tratave (VAT – Adjustment of the tax in the event of non-payment)

 

Questions referred for a preliminary ruling:

1. Do the principle of neutrality and Article 90 of Council Directive 2006/112/EC of 28 November 2006 preclude national legislation such as Article 78(11) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code), which is interpreted to the effect that the tax may not be adjusted, in the event of non-payment, before the purchaser of the goods or service, being a taxable person, has been notified of the cancellation of the tax for the purposes of rectifying the deduction initially made?

2. If so, do the principle of neutrality and Article 90 of Directive 2006/112/EC preclude national legislation such as Article 78(11) of the Código do Imposto sobre o Valor Acrescentado, which is interpreted to the effect that the tax may not be adjusted, in the event of non-payment, where the purchaser of the goods or service, being a taxable person, was not notified of the cancellation of the tax within the time-limit for deducting the tax laid down in Article 98(2) of the Value Added Tax Code?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

 

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