Searchable database of VAT case law — Czech Supreme Administrative Court, Constitutional Court, CJEU. Filter by court, category or year.
Member states may designate the controlling entity of a VAT group as its single taxable person, provided it can impose its will on the other members and no risk of tax losses arises. However, a national rule making finan…
The tax administration must not apply the unreliable-payer institute under Sec. 106a of the VAT Act in a blanket, schematic way. Each breach of obligations must be assessed individually — particularly with regard to the …
The supply of land on which a fully operational building stands at the time of supply cannot be classified as a taxable supply of 'building land' merely because the parties intend the building to be wholly or partly demo…
A cashless payment to an account held with a payment-service provider outside the Czech Republic cannot, of itself, establish the recipient's liability for the supplier's unpaid VAT under Sec. 109 of the VAT Act. Additio…
A member state may not make the reduction of the VAT taxable amount in the event of total or partial non-payment conditional on the unsuccessful conclusion of insolvency proceedings where such proceedings may last more t…
A finding that a payer knew or should have known of participation in VAT fraud requires a complex analysis of specific suspicious circumstances and their interconnections. Only where the suspicious facts are not random a…
A service recipient has a fixed establishment in another member state within Art. 44 of the VAT Directive only if that presence is characterised by a sufficient degree of permanence and a structure of human and technical…
Under the reverse-charge regime, the recipient has no right to deduct VAT paid to the supplier without legal basis on an incorrectly issued invoice. Fiscal neutrality does not preclude this — tax that was not due creates…
A taxable person who knew or should have known that their purchase was part of a transaction connected with VAT fraud may be refused the right to deduct. Conversely, a customer who did not and could not know of the fraud…
Where a payer supplies goods to schools 'free of charge' under a supported programme and collects a subsidy from a state fund for doing so, the supply is not gratuitous — the subsidy constitutes consideration paid by a t…