CJEU - Recent Developments in Value Added Tax 2024
1. Aufl. 2026
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S. 3761. Introduction
Disputes about the value added tax (VAT) on cross-border situations have recently been raised as an important source of concern and uncertainty both for the business community and for the tax authorities. In this regard, this contribution intends to elucidate two areas related to cross border VAT disputes (hereinafter CBVD).
First, what should be considered a CBVD in contrast to any VAT disputes concerning any type of supranational element will be analyzed. Second, some brief comments will be made on a number of cases decided by the European Court of Justice in 2024 that could be potentially considered a CBVD.
2. CBVD: What are we really talking about
2.1. Conditions to be met for being considered a CBVD
The author opines that at least three elements must be present before a CBVD can properly be considered to exist:
There is a debate or uncertainty focused on VAT. On the contrary, a CBVD should not include cases related to direct taxation such as transfer pricing controversies, attribution of profits to permanent establishments, etc. unless what is to be decided for direct taxation has a direct influence on VAT.
The transaction at stake includes a cross-border element. Thi...