BackArticle 267 of the Treaty on the Functioning of the European Union provides that if a commercial transaction which has as its objective several independent supplies or a single supply for VAT purposes, the identification of the elements of such a transaction is up to the national judge and the economic objective of such a transaction as well as the interest of the recipients are taken into account as paramount. First of all, there are several corresponding transactions, the first being the construction of a real estate complex and the second the sale of the real estate. It is up to the court to issue and verify the requirement of a prior registration declaration by the members of the group before the competing authority.
The prior declaration made by the tax group refers to the keeping by such authority of a register of the persons liable to pay income tax or corporate income tax, so that such requirement cannot be interpreted as contrary to tax neutrality.
Despite the existence of the strict application of the formal requirement to submit invoices clashes with the principles of neutrality and proportionality, since it prevents the taxable person from benefiting from tax neutrality, it is the taxable person claiming the VAT deduction who has to prove whether or not such requirements are met.
Moreover, it is the VAT Directive and the principles of neutrality and proportionality that must be interpreted and established that they do not oblige to grant a taxable person the right to deduct input VAT, even if such taxable person is liable for the tax in relation to such activity.
B Law & Tax International Tax & Legal Advisors.
“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en [email protected]”
