European Court of Justice (Sixth Chamber)

S. Rodin, President of the Chamber, A. Borg Barthet (Rapporteur) and E. Levits, (Judges), M. Szpunar, Advocate General

Judgment delivered 23 April 2015*

Value added tax – Principle of fiscal neutrality – Reverse charge procedure – Which person is liable for paying VAT? – Erroneous payment of VAT by customer, i.e. the person to whom the supply was made – Liability to VAT of the supplier of services – Refusal to grant the supplier of services a refund of the VAT – Directive 2006/112 (the Principal VAT Directive), art. 193 and 194.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.