In the Latvian case of Valsts ieņēmumu dienests v Ablessio SIA (CJEU Case C-527/11) a company applied to be registered for VAT. The tax authority rejected the application on the basis that the company ‘did not have the material technical and financial capacity to carry out the declared economic activity namely providing construction services’. The company appealed and the case was referred to the CJEU which held that arts 213 and 214 of Directive 2006/112/EC ‘must be interpreted as meaning that the tax authority of a Member State may not refuse to assign a value added tax identification number to a company solely on the ground that in the opinion of that authority the company does not have at its disposal the material technical and financial resources to carry out the economic activity declared and that the owner...
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In the Latvian case of Valsts ieņēmumu dienests v Ablessio SIA (CJEU Case C-527/11) a company applied to be registered for VAT. The tax authority rejected the application on the basis that the company ‘did not have the material technical and financial capacity to carry out the declared economic activity namely providing construction services’. The company appealed and the case was referred to the CJEU which held that arts 213 and 214 of Directive 2006/112/EC ‘must be interpreted as meaning that the tax authority of a Member State may not refuse to assign a value added tax identification number to a company solely on the ground that in the opinion of that authority the company does not have at its disposal the material technical and financial resources to carry out the economic activity declared and that the owner...
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