CJEU - Recent Developments in Value Added Tax 2018
1. Aufl. 2019
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1. S. 224Introduction
As many scholars have remarked recently, when deciding cases related to VAT the European Court of Justice (CJEU) has increasingly been analysing what are purely “administrative procedural” issues in the light of the Charter of Fundamental Rights.
These general procedural issues are mostly national practices or national provisions as currently there is no EU general tax procedural code.
In a non-exhaustive list of recent cases, topics and national legislation/practices dealing with general procedural issues when deciding VAT cases, the author would like to mention the following:
Burden and legitimacy of proof:
-Case Webmindlicenses, C-419/14 (Hungary), 17 December 2015. Evidence collected during criminal proceedings and the legal limits on incorporating them into administrative procedures,
-Case Enteco Baltic, case C-108/17 (Lithuania), 20 June 2018. Whether the tax authorities are obliged, as requested by the taxpayer, to send an international request for information to other tax authorities.
-Case Fortunata Silvia Fontana, C-648/16 (Italy), , Burden of proof of negative facts when calculating the VAT due through indirect methods.
-Case Petar Dzivev and others, ...