Another Czech case before CJEU: is there entitlement to VAT deduction if the supply provider is unknown?
The Supreme Administrative Court (SAC) referred two prejudicial questions to the Court of Justice of the EU (CJEU) concerning entitlements to VAT deductions. In the case in question, the…
Lessor loses VAT deduction case
The Supreme Administrative Court (SAC) expressed its opinion on claiming a reduced VAT deduction in a case involving air-conditioning repair in a building where premises were leased both…
Do you use a coefficient to reduce VAT deduction entitlement? Watch out for correction pitfalls!
A contribution submitted at the January meeting of the Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate was meant to harmonise the practical approach to tax amount corrections by payers who apply…
SAC: liability for unpaid VAT not to take precedence over denying an entitlement to VAT deduction
The Supreme Administrative Court (SAC) in its recent judgement held that (customer’s) liability for VAT unpaid by the supplier does not universally take precedence over denying (the customer’s) entitlement to VAT
CJEU: entitlement to claim VAT deduction for failed investments
The Court of Justice of the EU dealt with this question in the Ryanair case. In October 2018, the court held that there is an entitlement to reclaim VAT for costs (expenditures) connected with a planned acquisition that eventually did not come about…
SAC: Involvement in tax fraud must always be proved by tax administrator
The Supreme Administrative Court (SAC) dealt with a case in which the tax administrator denied a taxpayer’s entitlement to deduction of VAT on received taxable supplies, claiming that the…
2019 VAT amendment: Are limited liability company statutory representatives VAT payers? When not to worry about a time shift in declaring VAT?
In the third article on the most important changes in VAT effective from 2019, we provide answers to the above questions.
SAC sets limits to fighting VAT fraud
Where a supply has been affected by VAT fraud, the tax administration demands almost investigative checks of suppliers to maintain the entitlement for VAT deduction; and this may happen…