CJEU – Recent Developments in Value Added Tax 2018

S. 223The increasing role of the CJEU in determining procedural issues when deciding VAT cases – One recent example: the indirect calculation of the VAT due

Marcos Álvarez Suso

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:

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  Case Webmindlicenses, C-419/14 (Hungary), 17 December 2015. Evidence collected during criminal proceedings and the legal limits on incorporating them into administrative procedures,

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  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.

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  Case Fortunata S...