Diritto ed Economia dell'ImpresaISSN 2499-3158
G. Giappichelli Editore

31/07/2022 - Abuse of law: it does not affect the place of taxation of VAT services rendered by the supplier in good faith

argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: Abuse of law - place of taxation - VAT

On 16 June 2022, the E.U. Court of Justice, with the sentence in case C-596/20, did not respond to the preliminary questions proposed in the field of VAT, declaring itself not competent. The questions submitted asked the European judges for answers on two interrelated issues: the first one about the obligations incumbent on suppliers in good faith when they are called to identify the place of taxation of the service and the second about the consequences for the same suppliers if it is ascertained the existence of abusive conduct between the contractual counterpart and other third parties.