Jan 17

 

Opinion of the Advocate General expected to be delivered in Case C-133/18, Sea Chefs Cruise Services (VAT – Interpretation of Article 20(2) of Council Directive 2008/9/EC of 12 February 2008)

 

Question referred for a preliminary ruling:

Must Article 20(2) of Council Directive 2008/9/EC of 12 February 2008 be interpreted as meaning that it creates a limitation rule which has the effect that a taxable person of a Member State which applies for a refund of value added tax from a Member State in which it is not established is not able to regularise its refund application before a tax court if it has not complied with the time limit for replying to a request for information made by the administration in accordance with the provisions of the first paragraph of that article, or, on the contrary, as meaning that that taxable person may, in the context of the right of appeal laid down in Article 23 of the directive, and having regard to the principles of neutrality and proportionality of VAT, regularise its application before the tax court?

 

 

 

 

Jan 17

 

Opinion of the Advocate General expected to be delivered in Case C-712/17, EN.SA. (VAT – Transactions found to be non-existent)

 

Question referred for a preliminary ruling:

In the event of transactions found to be non-existent, which did not cause harm to the Treasury and did not confer any tax benefit on the taxpayer, are national rules resulting from the application of Article 19 (Deduction) and 21(7) (Invoicing of transactions) of Decreto de Presidente della Repubblica 633/72 of 16 October 1972 and Article 6(6) of Decreto Legislativo 471 of 18 December 1997 (Breach of obligations relating to documentation, registration and detection of transactions) consistent with the Community principles on VAT laid down by the Court of Justice, when their simultaneous application bring about:

(a)   the repeated non-deductibility of tax paid on purchases by the transferee for every transaction at issue which relates to the same person and the same taxable amount;

(b)   the application of the tax on, and payment of the tax by, the transferor (and the preclusion of recovery of sums unduly paid) for the corresponding and mirror sale transactions deemed equally non-existent;

(c)    the application of a penalty equal to the amount of tax on acquisitions deemed non-deductible?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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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