Just a Formality!: Substance over Form in EU VAT and the Right to Deduct Input VAT

Research output: Contribution to journalArticleAcademicpeer-review

9 Downloads (Pure)

Abstract

When it comes to the right to deduct input tax, substance in principle takes precedence over form. The CJEU has already ruled several times that the fundamental principle of the neutrality of VAT requires that if the substantive conditions for the right of deduction are met, this right can be exercised even when certain formal conditions are not met. In this article the author addresses recent case law of the CJEU on the distinction between formal and substantive conditions for the exercise of the right of deduction and the right to refund. The following topics are addressed: (1) Incorrect or incomplete invoices, (2) mistakes and refunds under Directive 2008/9/EC, (3) including an asset in the business assets and (4) VAT deduction in the event of late filing of intra-Community acquisitions.

Original languageEnglish
Pages (from-to)556-567
Number of pages12
JournalIntertax
Volume50
Issue number6&7
Publication statusPublished - 5 May 2022

Bibliographical note

Publisher Copyright:
© 2022. Kluwer Law International BV, The Netherlands

Research programs

  • SAI 2007-05 FA

Fingerprint

Dive into the research topics of 'Just a Formality!: Substance over Form in EU VAT and the Right to Deduct Input VAT'. Together they form a unique fingerprint.

Cite this