Relevant articles in the EU VAT Directive 2006/112/EU
Article 78 (Taxable amount)
The taxable amount shall include the following factors:
- (a) taxes, duties, levies and charges, excluding the VAT itself;
- (b) incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.
For the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.
ECJ Cases decided
- C-98/05 (De Danske Bilimportører) – Taxable amount excludes Registration duty on new motor vehicles
- C-106/10 (Lidl & Companhia) – Taxable amount includes Tax on motor vehicles
- Joined Cases C-618/11, C-637/11, C-659/11 (TVI – Televisão Independente SA) – Taxable amount of VAT on commercial advertising broadcasting services includes a broadcasting tax
- Joined Cases C-249/12 (Tulică) & C-250/12 (Plavoşin) – Price is considered is assumed to include VAT in case not mentioned in the agreement
- C-256/14 (Lisboagás GDL) – Taxable amount includes amount of taxes paid by the concessionaire of the gas distribution network to the municipalities for the use of the public domain
- Joined Cases C-427/16 and C-428/16 (CHEZ Elektro Bulgaria and FrontEx International) – Local pricing legislation may not lead to double VAT on lawyer fees
- C-214/18 (PSM ‘K’) – Considering fees to be inclusive of VAT — Principles of neutrality and proportionality
- C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – Taxable amount, even in case of fraud, assumes a price with VAT
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