Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Goods/services supplied for free, used for private purposes (art. 74 & 75)

Relevant articles in the EU VAT Directive 2006/112/EU

Article 74
Where a taxable person applies or disposes of goods forming part of his business assets, or where goods are retained by a taxable person, or by his successors, when his taxable economic activity ceases, as referred to in Articles 16 and 18, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time when the application, disposal or retention takes place.

Article 75
In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private purposes or services are carried out free of charge, the taxable amount shall be the full cost to the taxable person of providing the services.
Article

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ECJ Cases Decided

• C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person
• C-334/10 (X) – Temporary private use does not preclude input tax deduction
• C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

 

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ECJ Cases Pending

None

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• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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