Article in the EU VAT Directive
Article 14
1. “Supply of goods” shall mean the transfer of the right to dispose of tangible property as owner.
2. In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:
(a) the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;
(b) the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;
(c) the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.
3. Member States may regard the handing over of certain works of construction as a supply of goods.
ECJ Cases decided
- C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction
- C-42/14 (Wojskowa Agencja Mieszkaniowa) – Letting of immovable property and the provision of water, electricity and heating must be regarded as constituting several distinct and independent supplies
- C-159/14 (Koela-N) – Order – VAT Deduction for an intermediary in a Chain Transaction
- C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount.
- C-274/15 (Commission v Luxembourg) – End of the VAT exemption regime for financial IGPs
- Where a member of an independent group of persons acquires goods and services from a third party in his own name, but on behalf of the group, the transaction by which that member assigns such expenditure to the group falls in scope of VAT.
- C-576/15 (Маya Маrinova ET) – Taxable amount for the sale of goods can be based on factual information
- C-36/16 (Posnania Investment) – No supply of goods if transfer of real estate to the state or a local authority for payment of a tax debt
- C-164/16 (Mercedes-Benz Financial Services UK) – (Financial) leasing operations constitute supplies of goods
- C-665/16 (Gmina Wroclaw) – Transfer to Public Treasury in return for construction of road
- C-410/17 (A Oy) -Barter deal – Nature and valuation of the supplies
- C-604/19 (Gmina Wrocław) – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods
See also Roadtrip through ECJ Cases – Focus on ”Composite supplies”
