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.


Join incoming Conference

Linked In

News from the Board

IVA Meeting with HMRC

The meeting, which took place in London in February, was very much a follow-up and review of the progress made since the previous meetings in relation to in particular but not exclusively on the certificates of status required by the UK authorities in the context of 13th Directive (non-EU) claims...

Read more ...

News from IVA members

Refund of VAT charged before the withdrawal date in the UK

Refund of VAT charged before the withdrawal date in the United Kingdom or in an EU-27 Member State to taxable persons not established in the State of refund but established respectively either in an EU-27 Member State or in the United Kingdom...

Read more ...

News from EC

News from Accountancy Europe - April 2019

EU s environment Ministers have discussed the prospect of EU-level aviation taxes at their most recent Environment Council meeting. The discussion was initiated by Belgium, who wants to see action taken at the European level...

Read more ...

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.