ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

@ www.vatupdate.com, we started to analyse ECJ cases in-depth. Needless to say this is a massive effort which we will gradually built.

If you want us to focus us on a certain concept of the EU VAT legislation discussed in ECJ cases, please contact us @  [email protected].

Note: Reference to article numbers below refer to the articles in the EU VAT Directive 2006/112/EC

Fundamental rights

• VAT Cases referring to the Charter of Fundamental Rights of the EU

Subject matter and scope

• What is ”Consideration” (Art. 2)

Taxable person (incl. VAT Grouping, Transactions between Head Office and Branch)

• Taxable person (Art. 9)
  • Transactions between head offices and branches
• VAT Grouping (Art. 11)
  • Focus on Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
• Public bodies (Art. 13)

Taxable transaction

• Barter deals
• Supply of Goods (Art. 14-19)
  • Taxable transactions – Supply of Goods” (Art. 14)
  • Free Products (Art. 16)
  • Transfer of Going Concern (Art 19)
  • Taxable transaction, Place of Supply, VAT rate, Exemption, Invoicing – ”Composite supplies”
• Supply of Services (Art. 24)
• Deemed supply of services” (Art. 25-28)
• Importation of Goods (Art. 30)
• Vouchers (Art. 30a, 30b, 73a)

Place of supply of goods with transport – Chain supplies (Art. 32)

• Place of supply of Goods – Chain Supplies (Art. 32)

Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

• Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

Place of supply of services (Art.44 & 45)

• Fixed Establishments (Art. 44 & 45)

Tax Point / Chargeable event & chargeability of VAT

• Tax Point/Chargeable event & Chargeability of VAT (Art. 62-71)

Taxable amount (Art. 73-92)

• Taxable Amount – General Rule (Art. 73)
• Taxable Amount – Goods/services supplied for free, used for private purposes (Art. 74 & 75)
• Taxable Amount – Inclusion of Taxes and Incidental expenses (Art.78)
• Bad Debts (Art. 90, 185)
• Promotional activities/Discounts (Art. 79, 87, 90(1))
• Termination/cancellation fees (Art. 90)
• Vouchers (Art. 30a, 30b, 73a)
• Customs Valuation (ECJ Customs Cases)
• Transfer Pricing

Place of supply of goods with transport – Chain supplies

• Place of supply of Goods – Chain Supplies

VAT Rates (Art. 93-130)

• VAT rates (Art. 96-99)

Exemptions (Art. 131-166)

Article 132

• Exemption for Public Postal Services (Art. 132(1)(a))
• Exemption for hospital & medical care (Art. 132(1)(b))
• Exemption – Provision of medical care in the exercise of the medical and paramedical professions (Art. 132(1)(c))
• Exemption – Supply of human organs, blood and milk (Art. 132(1)(d))
• Exemption of services by dentists and dental technicians (Art. 132(1)(e))
• Exemption – Supply of services by independent groups of persons (Art. 132(1)(f))
• Exemption related to welfare and social security work (Art. 132(1)(g))

• Exemption of children’s or young people’s education, school or university education, vocational training or retraining (Art. 132(1)(i))

• Exemption supply of certain services closely linked to sport or physical education by nonprofit-making organisations (Art. 132(1)(m))

Article 135

• Exemption – Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents (Art. 135(1)(a))
• Exemption – Financial transactions – Credits and transfer of Credits (Art. 135(1)(b))
• Exemption –  Credit guarantees (Art. 135(1)(c))
• Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments (Art. 135(1)(d))
• Exemption – Transactions in shares, interests in companies or associations, debentures and other securities (Art. 135(1)(f))
• Exemption – Management of special investment funds (Art. 135(1)(g))
• Exemption – Betting, lotteries and other forms of gambling” (Art. 135(1)(i))
• Exemption – The supply of buildings and the land on which they stand; the supply of land (Article 135(1)(j)-(k))
• Exemption – Leasing or letting of immovable property (Art. 135(1)(l))

Other

• Exemption for Intra-Community supplies of goods (Art. 138)
• Exemption on Importation (Art. 143)
• Exemption – Exemption for services relating to the importation of goods (Art. 144)
• Exemption – Exportation of Goods (Art. 146)

Right to deduct VAT (Art. 167-192)

• Right to deduct VAT on good and services supplied (Art. 168(a))
• Right to deduct VAT – VAT paid on the importation of goods (Art. 168(e))
• Roadtrip through ECJ Cases – Limitation period for the Right to Deduct VAT (Art. 167, 178, 179, 180, 181, 182)
• Proportional VAT Deduction (Art. 173)
• Refund or Carry-Over of VAT in case the amount of deductions exceeds the amount of VAT due(Art. 183)
• Right to deduct VAT by Holding companies related to their subsidiaries (Art. 167, 168, 173)
• Handling Excess VAT Deductions: Refunds and Carry Forwards (Art. 183)
• Adjustment of deductions – Recalculation (Art. 184 – 186)
• Right to deduct VAT on Public Construction works
• Right to Deduct VAT” and ”Substance over form” concept
• Right to Deduct VAT if VAT on prior transactions have not been paid
• Right to deduct VAT – Non-Taxable persons

Liability to VAT (Art. 192a-212)

• VAT liability shifted to the customer in case of immovable property and related works (art. 199(1))
• Liability to pay VAT upon Importation (Art. 201)
• Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice (Art. 203)
• Liability to pay VAT – Jointly and severally liability of the payment of VAT (Art. 205)

Identification of Taxable Persons (Art. 213-214)

• Identification of Taxable Persons (Art. 213-214)

Invoice & Right to deduct VAT – Content of an invoice (Art. 217-240)

• Content of an invoice (required for the Right to deduct VAT) (Art. 226)

Travel Operating Margin Scheme (TOMS) (Art. 306-310)

• ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

Fight against Fraud

• ”Fight against Fraud”

Margin Tax Scheme

• ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person” (Art. 392)

 

More topics will be added in the future as we go … stay tuned.

If you want us to focus us on a certain concept of the EU VAT legislation discussed in ECJ cases, please contact us @  [email protected]

 

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