Pub Date : 2019-07-03DOI: 10.1080/20488432.2019.1684648
J. Englisch
ABSTRACT It is often overlooked that within the EU, tax concessions and advantageous tax procedures can constitute prohibited State aid not only in the field of direct taxation, but also within the framework of the harmonised system of EU VAT. The potential for conflict has indeed increased in recent years, because the European Court of Justice (CJEU) has successively expanded the concept of selective State aid laid down in Art. 107 (1) of the Treaty on the Functioning of the EU (TFEU). This article offers a critical analysis of how the CJEU has transformed the State aid prohibition into a broad non-discrimination standard, and it explores how this affects national legislation on preferential VAT regimes. In particular, the article highlights the increased relevance of correctly identifying the guiding principles of the VAT system, and how different perceptions of those idées directrices of the European VAT influence the outcome of the equal treatment analysis inherent to Art. 107 (1) TFEU. This is exemplified, in particular, with respect to VAT grouping regimes. Finally, the interaction with other equality standards is also discussed.
{"title":"Equality under State aid rules and VAT","authors":"J. Englisch","doi":"10.1080/20488432.2019.1684648","DOIUrl":"https://doi.org/10.1080/20488432.2019.1684648","url":null,"abstract":"ABSTRACT It is often overlooked that within the EU, tax concessions and advantageous tax procedures can constitute prohibited State aid not only in the field of direct taxation, but also within the framework of the harmonised system of EU VAT. The potential for conflict has indeed increased in recent years, because the European Court of Justice (CJEU) has successively expanded the concept of selective State aid laid down in Art. 107 (1) of the Treaty on the Functioning of the EU (TFEU). This article offers a critical analysis of how the CJEU has transformed the State aid prohibition into a broad non-discrimination standard, and it explores how this affects national legislation on preferential VAT regimes. In particular, the article highlights the increased relevance of correctly identifying the guiding principles of the VAT system, and how different perceptions of those idées directrices of the European VAT influence the outcome of the equal treatment analysis inherent to Art. 107 (1) TFEU. This is exemplified, in particular, with respect to VAT grouping regimes. Finally, the interaction with other equality standards is also discussed.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117095566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-03DOI: 10.1080/20488432.2019.1670027
A. Moreira
ABSTRACT The purpose of this paper is to reconstruct the meaning of the direct and immediate link test in light of the Court of Justice of the European Union (CJEU) case law in the purchase of specialised services. As will be shown, the CJEU adopted a broad method to recognise the right to deduct value added tax (VAT), allowing credits and, therefore, the right to deduct input VAT on the acquisition of goods and services indirectly related to the entrepreneurial activity of the taxable person. Nevertheless, the CJEU position states that the condition for granting the right of deduction is the analysis of the facts in each case, which generates uncertainty for the use of its case law as a source of law. Thus, the court should establish the general conditions regarding the right of deduction, in order to prevent wrongful usage of its case law and to avoid conflicting decisions.
{"title":"The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law","authors":"A. Moreira","doi":"10.1080/20488432.2019.1670027","DOIUrl":"https://doi.org/10.1080/20488432.2019.1670027","url":null,"abstract":"ABSTRACT The purpose of this paper is to reconstruct the meaning of the direct and immediate link test in light of the Court of Justice of the European Union (CJEU) case law in the purchase of specialised services. As will be shown, the CJEU adopted a broad method to recognise the right to deduct value added tax (VAT), allowing credits and, therefore, the right to deduct input VAT on the acquisition of goods and services indirectly related to the entrepreneurial activity of the taxable person. Nevertheless, the CJEU position states that the condition for granting the right of deduction is the analysis of the facts in each case, which generates uncertainty for the use of its case law as a source of law. Thus, the court should establish the general conditions regarding the right of deduction, in order to prevent wrongful usage of its case law and to avoid conflicting decisions.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"249 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127933391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-03DOI: 10.1080/20488432.2018.1550163
Madeleine Merkx
ABSTRACT It is admirable how much work the European Commission is currently doing in the area of VAT. The work of the European Commission, however, does not comprise the rules for VAT deduction. This is an area where Member States have still a lot of competences to set the rules. Because non-deductible VAT is a cost for businesses it will affect a business' competitive position directly and differences in rules on VAT deduction between Member States can positively or negatively impact a business' position. In this article I will address the areas where Member States have competences in the area of VAT deduction and will discuss whether there is a need for more harmonisation in the area of VAT deduction to ensure the proper functioning of the internal market now and in the future. This research is done in light of the 39th recital of the preamble to the VAT Directive which states that the objective of the directive is to harmonise the rules governing deductions to the extent that they affect the actual amounts collected.
{"title":"VAT deduction and member state sovereignty: (still) a good idea?","authors":"Madeleine Merkx","doi":"10.1080/20488432.2018.1550163","DOIUrl":"https://doi.org/10.1080/20488432.2018.1550163","url":null,"abstract":"ABSTRACT It is admirable how much work the European Commission is currently doing in the area of VAT. The work of the European Commission, however, does not comprise the rules for VAT deduction. This is an area where Member States have still a lot of competences to set the rules. Because non-deductible VAT is a cost for businesses it will affect a business' competitive position directly and differences in rules on VAT deduction between Member States can positively or negatively impact a business' position. In this article I will address the areas where Member States have competences in the area of VAT deduction and will discuss whether there is a need for more harmonisation in the area of VAT deduction to ensure the proper functioning of the internal market now and in the future. This research is done in light of the 39th recital of the preamble to the VAT Directive which states that the objective of the directive is to harmonise the rules governing deductions to the extent that they affect the actual amounts collected.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128150264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-03DOI: 10.1080/20488432.2018.1556506
G. Beretta
ABSTRACT The Fourth Industrial Revolution is in full swing. Advances in robotics and artificial intelligence, the ubiquitous presence of Big Data, and the increased reliance on cloud computing are just some glimpses of how technological innovation is re-shaping today’s society and the economy, thus bridging the gap between the digital and physical spheres. Using a traditional method of jurisprudence, which involves the joint examination of various legal materials, such as legislation, case law, institutional sources of interpretation, and scholarly opinions, the article examines, in turn, the main challenges or, at least, the potential threats that the on-going transformation in each of those areas poses or might pose in the near future to the application of the current European VAT rules. Based on such analysis, the author submits that the current EU VAT system is generally well-equipped to cope with the on-going transformation, especially with regard to the advent of cloud computing technologies. Nonetheless, a few minor ‘fixes’ to the existing rules or, at least, a clarification of their interpretation could be conceived in other areas subject to the present technological developments. In particular, adjustments to current EU VAT rules can be provided as to take into account the increased capability of robots to operate completely autonomously, which might ultimately lead them to acquire the status of ‘taxable persons’, or also in view of the sensational ability shown by digital firms in monetising and commercially exploiting user data, which often constitute the sole ‘consideration’ paid by individuals in digital barter transactions.
{"title":"EU VAT at the dawn of the Fourth Industrial Revolution*","authors":"G. Beretta","doi":"10.1080/20488432.2018.1556506","DOIUrl":"https://doi.org/10.1080/20488432.2018.1556506","url":null,"abstract":"ABSTRACT The Fourth Industrial Revolution is in full swing. Advances in robotics and artificial intelligence, the ubiquitous presence of Big Data, and the increased reliance on cloud computing are just some glimpses of how technological innovation is re-shaping today’s society and the economy, thus bridging the gap between the digital and physical spheres. Using a traditional method of jurisprudence, which involves the joint examination of various legal materials, such as legislation, case law, institutional sources of interpretation, and scholarly opinions, the article examines, in turn, the main challenges or, at least, the potential threats that the on-going transformation in each of those areas poses or might pose in the near future to the application of the current European VAT rules. Based on such analysis, the author submits that the current EU VAT system is generally well-equipped to cope with the on-going transformation, especially with regard to the advent of cloud computing technologies. Nonetheless, a few minor ‘fixes’ to the existing rules or, at least, a clarification of their interpretation could be conceived in other areas subject to the present technological developments. In particular, adjustments to current EU VAT rules can be provided as to take into account the increased capability of robots to operate completely autonomously, which might ultimately lead them to acquire the status of ‘taxable persons’, or also in view of the sensational ability shown by digital firms in monetising and commercially exploiting user data, which often constitute the sole ‘consideration’ paid by individuals in digital barter transactions.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"31 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134433169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-02DOI: 10.1080/20488432.2018.1483122
Eugen Trombitas, Sandy Lau, J. Yates
The indirect taxes e-commerce supernova hit New Zealand in 2016 upon enactment of the remote services (RS) rules—dubbed the ‘Netflix tax’. At the same time as the RS rules were introduced, it was widely recognised in New Zealand that the current GST treatment of low-value imported goods also needed to be reviewed. As discussed below, the design of the rules for low-value imported goods is still being reviewed due to the complexity in this area. Cross border transactions involving goods raise various challenges and, in order to be successful, require a solution that is both efficient and user friendly. This article reflects on the key features of the New Zealand GST landscape in the e-commerce and digital area as a lesson for other countries who are thinking about introducing similar rules or altering their current rules. The first section looks at the RS rules and the second section looks at the latest developments concerning low-value imported goods.
{"title":"Reflections on the New Zealand GST experience with the remote services rules and the future of GST on low-value imported goods","authors":"Eugen Trombitas, Sandy Lau, J. Yates","doi":"10.1080/20488432.2018.1483122","DOIUrl":"https://doi.org/10.1080/20488432.2018.1483122","url":null,"abstract":"The indirect taxes e-commerce supernova hit New Zealand in 2016 upon enactment of the remote services (RS) rules—dubbed the ‘Netflix tax’. At the same time as the RS rules were introduced, it was widely recognised in New Zealand that the current GST treatment of low-value imported goods also needed to be reviewed. As discussed below, the design of the rules for low-value imported goods is still being reviewed due to the complexity in this area. Cross border transactions involving goods raise various challenges and, in order to be successful, require a solution that is both efficient and user friendly. This article reflects on the key features of the New Zealand GST landscape in the e-commerce and digital area as a lesson for other countries who are thinking about introducing similar rules or altering their current rules. The first section looks at the RS rules and the second section looks at the latest developments concerning low-value imported goods.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121951454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-02DOI: 10.1080/20488432.2018.1518055
F. Nellen
ABSTRACT In this contribution, I explore the legal implications associated with information deficits relating to intra-Community (EU) trade in goods. The ultimate purpose of this contribution is to establish to what extent taxable persons forming part of an intra-Community supply chain should be confronted with legal implications such as VAT assessments and fines whenever they are subject to an information asymmetry which prevents them from applying VAT in line with the legal requirements. Firstly, in Section 2 of this contribution, I define the concept of ‘information asymmetry’ and apply it to the context of (EU) VAT. In Section 3, I explore the legal implications of information asymmetries in intra-Community trade in goods, and further address the question to what extent the taxable person should be confronted with them. Finally, in Section 4, I provide explore various remedies that may contribute to the structural reduction of information asymmetries in practice.
{"title":"VAT information asymmetries in the context of intra-EU trade in goods","authors":"F. Nellen","doi":"10.1080/20488432.2018.1518055","DOIUrl":"https://doi.org/10.1080/20488432.2018.1518055","url":null,"abstract":"ABSTRACT In this contribution, I explore the legal implications associated with information deficits relating to intra-Community (EU) trade in goods. The ultimate purpose of this contribution is to establish to what extent taxable persons forming part of an intra-Community supply chain should be confronted with legal implications such as VAT assessments and fines whenever they are subject to an information asymmetry which prevents them from applying VAT in line with the legal requirements. Firstly, in Section 2 of this contribution, I define the concept of ‘information asymmetry’ and apply it to the context of (EU) VAT. In Section 3, I explore the legal implications of information asymmetries in intra-Community trade in goods, and further address the question to what extent the taxable person should be confronted with them. Finally, in Section 4, I provide explore various remedies that may contribute to the structural reduction of information asymmetries in practice.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114247514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-02DOI: 10.1080/20488432.2018.1489024
Benoît Pernet, P. Gamito
ABSTRACT According to Article 135(1)(a) of the European VAT Directive, ‘insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents’ are exempt from VAT. In practice, this provision is far from being clear, and taxpayers in the insurance sector regularly face issues as to the proper scope of the exemption. The definition handed down by the Court largely focuses on the very nature of ‘insurance’, ‘broker’, and ‘agent,’ and leaves, regrettably, no leeway for outsourced services to benefit from the VAT exemption. This is of particular evidence for claims handling services, which are regarded by the Court as ‘back-office services’ subject to VAT when performed by third parties to the insurance contract. This article considers the CJEU's jurisprudence as regards insurance claims handling services, and the ‘literal and narrow’ approach taken by the Court as compared to a ‘market approach’ in line with economic reality. It provides a view on the implementation of the Court's ruling in Belgium and in the UK, in which different VAT treatments apply in relation to claims handling services since 1 January 2018.
{"title":"Critical VAT perspectives on the treatment of settling insurance claims in the European Union in a post-Aspiro world","authors":"Benoît Pernet, P. Gamito","doi":"10.1080/20488432.2018.1489024","DOIUrl":"https://doi.org/10.1080/20488432.2018.1489024","url":null,"abstract":"ABSTRACT According to Article 135(1)(a) of the European VAT Directive, ‘insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents’ are exempt from VAT. In practice, this provision is far from being clear, and taxpayers in the insurance sector regularly face issues as to the proper scope of the exemption. The definition handed down by the Court largely focuses on the very nature of ‘insurance’, ‘broker’, and ‘agent,’ and leaves, regrettably, no leeway for outsourced services to benefit from the VAT exemption. This is of particular evidence for claims handling services, which are regarded by the Court as ‘back-office services’ subject to VAT when performed by third parties to the insurance contract. This article considers the CJEU's jurisprudence as regards insurance claims handling services, and the ‘literal and narrow’ approach taken by the Court as compared to a ‘market approach’ in line with economic reality. It provides a view on the implementation of the Court's ruling in Belgium and in the UK, in which different VAT treatments apply in relation to claims handling services since 1 January 2018.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129682681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-03DOI: 10.1080/20488432.2017.1397979
C. McCarthy
ABSTRACT The requirement that taxable persons act in good faith first appeared in the Court of Justice’s case law in 1989. Given that there is an indisputable link between it and the rights to deduct input VAT, exempt intra-Community transactions and adjust improperly invoiced VAT, the requirement has potentially serious financial repercussions for taxable persons across the EU. However, as exemplified by the high number of preliminary references relating to the requirement, national courts have been slow to engage with the concept. This article comprehensively evaluates the VAT requirement. It determines its application and categorises the legal standard within the VAT system of rules. It highlights the competing interests of fiscal neutrality and third party liability for VAT losses, and the role the requirement has assumed in this regard. Finally, as a means of ensuring legal certainty, the article calls for the formalisation of the requirement at an EU level.
{"title":"The good faith requirement in VAT","authors":"C. McCarthy","doi":"10.1080/20488432.2017.1397979","DOIUrl":"https://doi.org/10.1080/20488432.2017.1397979","url":null,"abstract":"ABSTRACT The requirement that taxable persons act in good faith first appeared in the Court of Justice’s case law in 1989. Given that there is an indisputable link between it and the rights to deduct input VAT, exempt intra-Community transactions and adjust improperly invoiced VAT, the requirement has potentially serious financial repercussions for taxable persons across the EU. However, as exemplified by the high number of preliminary references relating to the requirement, national courts have been slow to engage with the concept. This article comprehensively evaluates the VAT requirement. It determines its application and categorises the legal standard within the VAT system of rules. It highlights the competing interests of fiscal neutrality and third party liability for VAT losses, and the role the requirement has assumed in this regard. Finally, as a means of ensuring legal certainty, the article calls for the formalisation of the requirement at an EU level.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133755770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-03DOI: 10.1080/20488432.2018.1455026
Francesco Cannas
ABSTRACT In this contribution the author analyses the relationship between the sharing economy and the EU VAT notion of taxable person. After an introduction where the sharing economy and the relevant legal framework are presented, the statutory and jurisprudential components of the notion of taxable person are assessed against the single peculiarities of the ‘new economy’. Special attention is given to the stability of the economic activity, which under the current system is one of the key elements in the identification of VAT taxable persons. In the last paragraph, some ideas to improve the system are discussed.
{"title":"Sharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person?","authors":"Francesco Cannas","doi":"10.1080/20488432.2018.1455026","DOIUrl":"https://doi.org/10.1080/20488432.2018.1455026","url":null,"abstract":"ABSTRACT In this contribution the author analyses the relationship between the sharing economy and the EU VAT notion of taxable person. After an introduction where the sharing economy and the relevant legal framework are presented, the statutory and jurisprudential components of the notion of taxable person are assessed against the single peculiarities of the ‘new economy’. Special attention is given to the stability of the economic activity, which under the current system is one of the key elements in the identification of VAT taxable persons. In the last paragraph, some ideas to improve the system are discussed.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114823241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-03DOI: 10.1080/20488432.2017.1407126
Marie Lamensch
ABSTRACT In the autumn of 2016, the CJEU adopted a decision regarding formalism in the context of the exercise of the right to deduct input VAT which does not seem to have attracted the attention of VAT scholars, albeit that in the author’s view it constitutes a major development. In the Barlis case, the CJEU decided that Article 178(a) of the VAT Directive must be interpreted as precluding the national tax authorities from refusing the right to deduct value added tax solely because the taxable person holds an invoice which does not satisfy the conditions required by Article 226(6) and (7) of that directive, where those authorities have available all the necessary information for ascertaining whether the substantive conditions for the exercise of that right are satisfied. While this decision may, at first sight, be seen as a confirmation of the now established principle of ‘substance over form’ in relation to the exercise of the right to deduct, in this article the author highlights that this is the first time that this case-law based principle is being used to waive a clear and unconditional formal requirement provided for under the VAT Directive directly in relation to the exercise of the right to deduct.
{"title":"The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence","authors":"Marie Lamensch","doi":"10.1080/20488432.2017.1407126","DOIUrl":"https://doi.org/10.1080/20488432.2017.1407126","url":null,"abstract":"ABSTRACT In the autumn of 2016, the CJEU adopted a decision regarding formalism in the context of the exercise of the right to deduct input VAT which does not seem to have attracted the attention of VAT scholars, albeit that in the author’s view it constitutes a major development. In the Barlis case, the CJEU decided that Article 178(a) of the VAT Directive must be interpreted as precluding the national tax authorities from refusing the right to deduct value added tax solely because the taxable person holds an invoice which does not satisfy the conditions required by Article 226(6) and (7) of that directive, where those authorities have available all the necessary information for ascertaining whether the substantive conditions for the exercise of that right are satisfied. While this decision may, at first sight, be seen as a confirmation of the now established principle of ‘substance over form’ in relation to the exercise of the right to deduct, in this article the author highlights that this is the first time that this case-law based principle is being used to waive a clear and unconditional formal requirement provided for under the VAT Directive directly in relation to the exercise of the right to deduct.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133016645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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