000			01744nab a2200253 c 4500
999			_c147640 _d147640
003			ES-MaIEF
005			20230606125328.0
007			ta
008			230606t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970694 _aBarth, Fabian
245		0	_aCJEU case law on exercising rights under EU VAT _bis there a golden thread in the distinction between substantive and formal conditions? _c Fabian Barth
500			_aResumen.
520			_aExercising rights under EU Value Added Tax (‘VAT’) law (for example recovering input tax) is often subject to certain conditions. A distinction however exists between substantive and formal requirements: Non-fulfilment of the latter does not need to be fatal for a taxpayer’s claim. That being the case, the question arises how a condition can be classified as either ‘substantive’ or ‘formal’. The author summarizes the case law of the Court of Justice of the European Union (‘CJEU’) in the area and notes that the Court has so far refrained from providing an all-encompassing test. The article therefore explores whether a golden thread can be identified and analyses if the Court may have had a general principle in mind when labelling conditions as ‘formal’ in judicial precedent.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aOPERACIONES INTRACOMUNITARIAS _947874
650		4	_aCONTRIBUYENTES _941169
650		4	_aDERECHOS _942389
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650			_aUNION EUROPEA _948644
650			_aJURISPRUDENCIA _947570
773	0		_9169559 _oOP 2141-B/2022/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 6, December 2022, p. 341-344
942			_cART