CJEU – Recent Developments in Value Added Tax 2015
1. Aufl. 2016
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I. S. 128Introduction
The relationship between tax administrations and businesses is a key area in urgent need of addressing.
It must be reminded that businesses act vis-a-vis VAT as tax collectors on behalf of the tax administrations and in the interest of the different treasuries.
As is witnessed every day, this particular dimension is not taken into consideration; businesses seem to be intimidated by the greedy appetites of the different tax administrations they enter into contact with.
Among the different situations encountered, I want to share with you an experience that appears to be developing which will turn into a real nightmare for those companies confronted with such situations.
II. A Double Taxation Situation
This situation is being increasingly encountered when a company established in Country A regularly pays its VAT and when the operations performed are used in Country B.
Considering that it is abnormal that VAT is not paid in the country of consumption, the tax Administration of Country B will do its utmost to attract the VAT in the country in which the consumption occurs. Such a situation occurred prior to 2013 in regard to leasing cars from a member state where the VAT was ref...