Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Staatssecretaris van Financiën v Stadeco BV (ECJ Case C-566/07)
In a Netherlands case a company (S) issued invoices charging VAT which it accounted for to the tax authority. It subsequently claimed a repayment on the basis that the relevant services had not been supplied in The Netherlands. The tax authority made the repayment but S did not issue any credit notes or pass the refund to the customer. When the tax authority discovered this it issued a supplementary assessment. S appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 21(1)(c)...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Staatssecretaris van Financiën v Stadeco BV (ECJ Case C-566/07)
In a Netherlands case a company (S) issued invoices charging VAT which it accounted for to the tax authority. It subsequently claimed a repayment on the basis that the relevant services had not been supplied in The Netherlands. The tax authority made the repayment but S did not issue any credit notes or pass the refund to the customer. When the tax authority discovered this it issued a supplementary assessment. S appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 21(1)(c)...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
