Nov 29

CJEU expected to deliver judgment in Case C-264/17, Mensing (VAT – works of art)

Questions referred for a preliminary ruling:

1. Is Article 316(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 to be interpreted as meaning that taxable dealers may apply the margin scheme also to the supply of works of art supplied to the taxable dealer within the Community by their creators or their successors in title where such creators or successors in title are not persons referred to in Article 314 of Directive 2006/112?

2. If the answer to Question 1 is in the affirmative: does Article 322(b) of Directive 2006/112 require that the dealer be denied the right to deduct input tax paid on the intra-Community acquisition of works of art, even if there is no equivalent provision under national law?

Nov 29

CJEU expected to deliver judgment in Case C-548/17, baumgarten sports & more (VAT – Interpretation of Article 63 of Council Directive 2006/112/EC)

Questions referred for a preliminary ruling:

1. Account being taken of the task of tax collector for the tax authority that falls to the taxable person, must Article 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 be interpreted restrictively as meaning that the amount receivable in respect of the supply of goods or services

(a)   is due or

(b)   is at least unconditionally owed?

2. If the answer to the first question is in the negative: is the taxable person obliged to pre-finance the VAT owed in respect of the supply of goods or services for a period of two years if he is not able to receive (part of) the remuneration for the goods or services supplied by him until two years after the taxable event has occurred?

3. If the answer to the second question is in the affirmative: account being taken of the powers conferred on them under Article 90(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, are the Member States entitled to assume, for the purposes of the tax period in which VAT first becomes chargeable, that there has been an adjustment as provided for in Article 90(1) of that directive in the case where the taxable person is not able to obtain the amount receivable, because it is not due, until two years after the taxable event has occurred?