ECJ (Judgment Of The Court (Eighth Chamber)) Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Articles 168, 171, 193, 194, 204 and 214 – Legislation of a Member State obliging a seller or provider established outside the national territory to designate a tax representative and to identify himself for VAT purposes in that Member State – Legislation allowing deductible VAT paid by the seller or provider established outside the national territory to be offset against the VAT collected by him in the name and for the account of his customers
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Persons liable to pay the tax – Derogations from a national reverse charge system – National legislation requiring of a seller or provider established outside the Member State concerned the designation of a tax representative and identification for value added tax purposes in that Member State – Legislation additionally authorising that seller or provider to offset the deductible tax paid against that collected in the name and for the account of its customers – Failure to fulfil obligations (Council Directive 2006/112, Arts 168, 171, 193, 194, 204 and 214) (see paras 39, 42, 46, 50)
ECLI:EU:C:2011:849, [2011] EUECJ C-624/10
Bailii
Directive 2006/112/EC
European
VAT
Updated: 23 January 2022; Ref: scu.569578