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

Research output: Contribution to journalArticleAcademicpeer-review

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. The recent CJEU cases will be analysed in the light of previous and pending case law
providing the reader with an overview of the current situation.
Original languageEnglish
Pages (from-to)1-12
Number of pages12
JournalIntertax
Volume50
Issue number6&7
Publication statusPublished - 5 May 2022

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