CJEU - Recent Developments in Value Added Tax 2022
1. Aufl. 2024
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S. 151Taxable Persons and Related Issues
Sebastian Pfeiffer
S. 1521. Introduction
At the end of 2022, two cases regarding taxable persons were decided. Other than that, for the purposes of Arts. 9 et seq of the VAT Directive, 2022 has been rather dry. Therefore, this chapter shall discuss the VAT grouping case law regarding the German Organschaft regime. Furthermore, the VB case will be discussed which deals with a Romanian derogation on the reverse-charge mechanism for wood products. This will be followed by a discussion of other miscellaneous VAT case law, i.e. the M.G. case regarding the special VAT regime for farmers followed by the U.I. case regarding joint and several liability for import VAT in light of the interaction of the Customs Code and the VAT Directive. Lastly, the P GmbH case will be discussed that deals with the VAT liability on the basis of an incorrect B2C invoice.
2. Norddeutsche Gesellschaft für Diakonie and Finanzamt T
2.1. Facts of the cases and main questions
2.1.1. Norddeutsche Gesellschaft for Diakonie
Norddeutsche Gesellschaft für Diakonie (NGD) is a subsidiary of A, a public law body and C e.V., a registered association. NGD’s manager was also the sole manager of A and an ...