ECJ VAT Cases MAY/JUNE 2007 - empcom.gov.in

ECJ VAT Cases
nova (Italy) of 20 February 2007, for preliminary rulings
on the following questions:
“Does a correct interpretation of Arts. 17, 21(1) and 22
of the Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonization of the laws of the Member
States relating to turnover taxes preclude national legislation
(in particular Art. 19 of DPR 633 of 26/10/72) that
makes the exercise of the right to deduct value added tax,
payable by a taxable person in the pursuit of his business
activities, dependent on compliance with a (two-year)
time limit and penalizes non-compliance with annulment
of that right? That question is asked with reference,
in particular, to cases where the liability to VAT on the
purchase of the goods or service stems from the application
of the reverse charge procedure, which allows the
authorities a longer period (of four years under Art. 57
of DPR 633/72) in which to demand payment of the
duty than the period allowed to the trader for deduction
of the duty, on expiry of which the trader’s right to such
deduction lapses.
Does it follow from a correct interpretation of Art.
18(1)(d) of the Sixth Council Directive 77/388/EEC of
17 May 1977 that national legislation may not, in regulating
the ‘formalities’ referred to in that provision by
means of the reverse charge procedure governed by the
combined provisions of Arts. 17(3), 23 and 25 of DPR
633/72, make (solely to the detriment of the taxpayer)
the exercise of the right to deduct permitted by Art. 17 of
the Directive conditional upon compliance with a time
limit such as that laid down in Art. 19 of DPR 633/72?”
Preliminary ruling: Case C-98/07 Nordania Finans
A/S and BG Factoring A/S v. Skatteministeriet
Reference has been made to the Court of Justice of the
European Communities by order of the Højesteret (Denmark)
of 22 February 2007, for a preliminary ruling on
the following question:
“Is the expression ‘capital goods used by the taxable person
for the purposes of his business’ contained in Art.
19(2) of Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonization of the laws of the Member
States relating to turnover taxes – Common system of
value added tax: uniform basis of assessment, to be interpreted
as covering goods which a leasing undertaking
purchases with a view both to leasing and resale upon
termination of the leasing contract?”
Preliminary ruling: Case C-124/07 J.C.M. Beheer B.V.
v. Staatssecretaris van Financiën
Reference has been made to the Court of Justice of the
European Communities by order of the Hoge Raad der
Nederlanden of 2 March 2007, for a preliminary ruling
on the following question:
“Do the provisions of Art. 13(B)(a) of the Sixth Directive
extend to activities of a (legal) person which performs
characteristic and essential activities of an insurance
broker and insurance agent, whereby negotiations are
carried out in the name of another insurance broker or
insurance agent in connection with the bringing about
of insurance transactions?”
Removals
Removal: Case C-42/05 Belgium State v. Ring
Occasions SA, in liquidation, Fortis Bank SA
By order of 14 September 2006, the President of the
Court of Justice of the European Communities has
ordered the removal from the register of Case C-42/05
Belgium State v. Ring Occasions SA, in liquidation, Fortis
Bank SA.
Removal: Case C-118/06 Diagram APS Applicazioni
Prodotti Software v. Agenzia Entrate Ufficio Roma 6
By order of 29 November 2006, the President of the
Court of Justice of the European Communities has
ordered the removal from the register of Case C-118/06:
Diagram APS Applicazioni Prodotti Software v. Agenzia
Entrate Ufficio Roma 6.
228 INTERNATIONAL VAT MONITOR MAY/JUNE 2007 © IBFD