CJEU - Recent Developments in Value Added Tax 2016

1. S. 256Introduction

During the sixth panel of the conference, regarding Tax amount and VAT rates, recent judgments of the CJEU were examined and discussed.

A fruitful debate arose after the presentation of the cases leaving some points to be investigated in depth. The most interesting cases related to the determination of the taxable amount for VAT purposes, namely, MayaMarinova and Mateusiak. Both judgments have significantly affected the right of deduction of tax and the national practice in Member States.

2. Case C‑576/15, Maya Marinova

This case concerned a tax inspection, carried out on a presumptive basis by the Bulgarian tax administration. The tax authority challenged the fact that the taxpayer had not registered for VAT and had not accounted for some purchases of goods nor for the subsequent sale of the same goods, which was considered to have taken place because the tax inspector did not find these goods in the warehouse of the taxpayer.

Based on the facts reported in the judgment it is possible to understand the reason for the lack of registration. Ms Marinova was applying the flat scheme for SMEs provided by Bulgarian law, in compliance with Art. 282 and ss. of the VAT Directive...