Noot bij HvJ 31 mei 2018, Kolroß/Wirtl, C-660/16 en C-661/16, ECLI:EU:C:2018:372 (BNB 2018/197): Geen vooruitbetaling en aftrek als levering voor vooruitbetaler onzeker is. Herziening als prestatie niet doorgaat?

Translated title of the contribution: Case note re ECJ 31 May 2018, Kolroß/Wirtl, C-660/16 and C-661/16, ECLI:EU:C:2018:372 (BNB 2018/197): No prepayment and input VAT recovery if supply is uncertain from the perspective of the person who makes the prepayment. Adjustment of input VAT recovery if supply does not materialize?

Research output: Case NoteCase noteAcademic

Abstract

Critical assessment of ECJ judgment in case Kolroß/Wirtl
Translated title of the contributionCase note re ECJ 31 May 2018, Kolroß/Wirtl, C-660/16 and C-661/16, ECLI:EU:C:2018:372 (BNB 2018/197): No prepayment and input VAT recovery if supply is uncertain from the perspective of the person who makes the prepayment. Adjustment of input VAT recovery if supply does not materialize?
Original languageDutch
Number of pages4
Project No.ECLI:EU:C:2018:372
Finished31/05/18
Publication statusPublished - 2018

Keywords

  • VAT
  • prepayment
  • adjustment of deductions
  • unduly invoiced VAT

Cite this