ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Principles of proportionality and fiscal neutrality – Taxation of a supply of immovable property in a procedure for compulsory sale by auction – National legislation requiring the court enforcement officer executing such a sale to calculate and pay VAT on the transaction – Payment of the purchase price to the competent court and need for the VAT to be paid to be transferred by that court to the court enforcement officer – Liability for damages and criminal liability of the court enforcement officer for non-payment of VAT – Difference between the general statutory time-limit for the payment of VAT by a taxable person and the time-limit imposed on the court enforcement officer – Impossibility of deducting the input VAT paid
A. Tizzano, P
C-499/13, [2015] EUECJ C-499/13, ECLI:EU:C:2015:201
Bailii
VAT, European
Updated: 29 December 2021; Ref: scu.545367