H&I 2022/136
Wilo Salmson France. Right to VAT deduction. No deduction without invoice. Court of Justice
CJ 21-10-2021, C-80/20 (Uitspraak), m.nt. Pawel Mikula (Wilo Salmson France)
- Instantie
Court of Justice of the European Union
- Datum
21 oktober 2021
- Zaaknummer
C-80/20
- Noot
Pawel Mikula
- Roepnaam
Wilo Salmson France
- JCDI
JCDI:ADS645330:1
- Vakgebied(en)
Omzetbelasting / Facturering en administratie
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Belastingen EU
EU-recht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 21‑10‑2021
- Wetingang
Council directive 2006/112/EC Article 167 until 171, Council directive 2006/112/EC Article 178 paragraph a
Essentie
Judgment of the Court of Justice in the case Wilo Salmson France on the right to VAT deduction.
Samenvatting
A French company acquired production machinery from a Romanian entity in 2012. Given that the machinery was located in Romania at the time of acquisition, the sale was subject to Romanian VAT. The supplier issued VAT invoices on this account showing the amount of tax.
The French purchaser sought reimbursement of the tax which was paid in Romania on the basis of Directive 2008/9/CE. The reimbursement request was rejected by decision of the Romanian tax authorities on the ... Verder lezen? Log in om dit document te bekijken.