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Safety net - Deduction – Place of intra-Community acquisition of goods – Case X (C-536/08) – April 22, 2010
 

On April 22, 2010 a case by the European Court of Justice has been published with respect to the place of intra-Community acquisition of goods. It concerns the Joined Cases C-536/08 and C-539/08.


Main question of this case : must a taxable person be allowed a right to immediate deduction if this taxable person has failed to establish that the intra-Community acquisition has been subject to VAT in the Member State of arrival of the goods.

The Court states that deduction of the input VAT charged on intermediary goods and services acquired by a taxable person, inter alia within the context of intra-Community acquisitions, is subject to the condition that the goods and services thus acquired are to be used for the purpose of the taxable person's taxable transactions.

However, in circumstances such as those at issue in the main proceedings, it is common ground that the goods which are taxed as intra-Community acquisitions deemed to have been made in the Member State which issued the identification number, did not actually enter that Member State. In those circumstances, those transactions cannot be regarded as giving rise to a right to deduct.
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23-04-2010
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Yves Bernaerts - Partner
yves.bernaerts@be.ey.com
+ 32 2 774 93 33


Steven Saerens - Consultant
steven.saerens@be.ey.com
+32 (0)2 774 9088
 Colophon
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