Case C-419/14 WebMindLicenses KFt

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Presentation transcript:

Case C-419/14 WebMindLicenses KFt Recent court case in the field of administrative cooperation and in the field of VAT control and VAT collection procedures : Case C-419/14 WebMindLicenses KFt Judgement of the Court 17 December 2015 points 55 to 59 interpretation of Regulation 904/2010 EU VAT FORUM meeting 26 October 2016

Operative Part point 3. Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax must be interpreted as meaning that the tax authorities of a Member State which are examining whether value added tax is chargeable in respect of supplies of services that have already been subject to that tax in other Member States are required to send a request for information to the tax authorities of those other Member States when such a request is useful, or even essential, for determining that value added tax is chargeable in the first Member State. Against the opinion of Advocate General, 16 September 2015: points 97-101 Opinion delivered 16 Sep C-429/14