Germany now referred to the EUCJ because of the IVA’s actions!

Taxation: Commission refers GERMANY to the Court for its failure to align with EU rules on VAT refunds

The Commission decided recently to refer Germany to the Court of Justice of the EU for rejecting certain applications for VAT refunds for businesses in other Member States.

Specifically, Germany refuses in some cases to refund VAT without asking for additional information from the refund applicant where it considers that the information provided on the nature of the goods and services provided is insufficient for coming to a decision on the application. This practice leads to situations where a VAT refund is denied to applicants that fulfil the substantive requirements, and violates the right to a VAT refund established under the EU rules (the VAT Directive, Council Directive 2006/112/EC - and the Refund Directive, Council Directive 2008/9/EC - today's decision, the European Commission is enforcing EU legislation in its role of Guardian of the Treaties. The decision to refer the matter to the Court follows Germany's failure to bring its legislation into line with EU law following the Commission's reasoned opinion.


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News from the Board

IVA Meeting with the Portuguese Tax Authorities

The International VAT Association (IVA), represented by its President, Stephen Dale, and Board Member, Fátima Gouveia, met with the representatives of the Portuguese Secretary of State for Tax Affairs and of the Portuguese VAT Authority on the 9th of July 2019, in Lisbon. The IVA thanked the authorities for meeting with us at short notice.

Download the full Communique soon available.

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Update from the GST Council Meeting – India

In the 35th Meeting of GST Council under the able leadership of Chairperson and Union Finance...

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News from EC

News from Accountancy Europe - July 2019

Johan's latest contribution to Tax Journal on what's been going on recently in Brussels...

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.