European Court of Justice VAT cases 2006-3 - empcom.gov.in

Article 2(1) of the Sixth Directive [...].
2. No provision of community law prohibits a Member State from
levying on a transaction which is subject to VAT under the
Sixth Directive other taxes on transfers and transactions, such
as the German “Grunderwerbsteuer”, provided that such taxes
cannot be characterized as turnover taxes.
[1986] ECR 2219
Case 235/85
26 March 1987
Commission of the European Communities – Kingdom of
the Netherlands
1. By not subjecting to the system of VAT the official services
performed by notaries and bailiffs, the Kingdom of the Netherlands
has failed to fulfil its obligations under Article 2 and
Article 4(1), (2) and (4) of Directive 77/388/EEC [...];
2. The Kingdom of the Netherlands is ordered to pay the costs.
[1987] ECR 1471
Case 391/85
4 February 1988
Commission of the European Communities – Kingdom of
Belgium
1. By retaining in practice, under its law of 31 July 1984, the list
price as the basis for the taxation of new saloon cars and
estate cars, the Kingdom of Belgium has failed to take the
measures necessary to comply with the judgment of the Court
of 10 April 1984 and has failed to fulfil its obligations under
the Treaty;
2. The Kingdom of Belgium is ordered to pay the costs.
[1988] ECR 579
Case 353/85
23 February 1988
Commission of the European Communities – United Kingdom
of Great Britain and Northern Ireland
1. By exempting supplies of goods from the imposition of VAT,
pursuant to the provisions of the VAT Act 1983, schedule 6,
group 7 (health), the United Kingdom of Great Britain and
Northern Ireland has failed to fulfil its obligations under Article
13(A)(1)(c) of Directive 77/388/EEC [...];
2. The United Kingdom is ordered to pay the costs.
[1988] ECR 817
Case 252/86
3 March 1988
Gabriel Bergandi S Directeur général des impôts (Direction des
Services Fiscaux de la Manche)
1. Article 33 of the Sixth Directive [...] must be interpreted as
meaning that as from the introduction of the common system
of VAT the Member States are no longer entitled to impose on
the supply of goods, the provision of services or imports liable
to VAT, taxes, duties or charges which can be characterized
as turnover taxes.
2. A charge which, although providing for different amounts
according to the characteristics of the taxed article, is assessed
exclusively on the basis of the placing thereof at the
disposal of the public, without in fact taking account of the
revenue which could be generated thereby, may not be regarded
as a charge which can be characterized as a turnover
tax.
3. Article 95 of the EEC Treaty also applies to internal taxation
which is imposed on the use of imported products where
those products are essentially intended for such use and have
been imported solely for that purpose.
4. A system of taxation graduated according to the various
categories of automatic games machines, which is intended to
achieve legitimate social objectives and which procures no
fiscal advantage for domestic products to the detriment of
similar or competing imported products, is not incompatible
with Article 95.
5. Article 30 of the EEC Treaty does not apply to the taxation of
products originating in other Member States the compatibility
of which with the Treaty falls under Article 95 thereof.
[1988] ECR 1343
Judgments of the Court of Justice – 4
© 2006 IBFD
Case 102/86
8 March 1988
Apple and Pear Development Council S Commissioners of
Customs and Excise
The exercise by the Apple and Pear Development Council of its
functions pursuant to Article 3 of the Apple and Pear Development
Council Order 1980, SI No. 623 (as amended by the Apple
and Pear Development Council (amendment) Order 1980, SI No.
2001) and the imposition on growers pursuant to Article 9(1) of
an annual charge for the purpose of enabling the development
council to meet administrative and other expenses incurred or to
be incurred in the exercise of such functions do not constitute
'the supply of... services effected for consideration' within the
meaning of Article 2 of the Sixth Directive [...].
[1988] ECR 1443
Case 165/86
8 March 1988
Leesportefeuille 'Intiem' CV S Staatssecretaris van Financiën
Where an employer, who is a taxable person for the purposes of
the rules on VAT, by agreement with one of his employees and
another taxable person, the supplier, arranges for the latter to
supply goods at the employer's expense to the employee, who
uses them exclusively for the purposes of the employer's business,
and the employer receives from the supplier invoices for
those supplies charging him VAT in respect of the goods supplied,
Article 11(1)(a) of the Second Directive and Article
17(2)(a) of the Sixth Directive on VAT must be interpreted as
meaning that the employer may deduct the VAT with which he is
so charged from the VAT payable by him.
[1988] ECR 1471
Case 122/87
24 May 1988
Commission of the European Communities – Italian
Republic
1. By exempting from VAT the services provided by veterinary
surgeons in the exercise of their profession, the Italian Republic
has failed to fulfil its obligations under the Sixth Directive
[...];
2. The Italian Republic is ordered to pay the costs.
[1988] ECR 2685
Case 415/85
21 June 1988
Commission of the European Communities – Ireland
1. By continuing to apply a zero rate of VAT to supplies of electricity
included in Item (xx)(a) of the Finance Act 1985, in so
far as it is not supplied to final consumers, Ireland has contravened
the provisions of Directive 77/388 [...] and has
therefore failed to fulfil its obligations under the EEC Treaty;
1)
2. For the rest , the application is dismissed;
3. The parties are ordered to bear their own costs.
[1988] ECR 3097
1)
[...] with regard to the products of this group at issue (agricultural
inputs supplied to flat-rate farmers) the alleged failure of Ireland to
fulfil its obligations has not been established.
Case 416/85
21 June 1988
Commission of the European Communities – United
Kingdom of Great Britain and Northern Ireland
1. By continuing to apply a zero rate of VAT to supplies to industry
of water and sewerage services (emptying of cesspools
and septic tanks) included in Group 2 of Schedule 5 to the
VAT Act 1983, in so far as they are not supplied to consumers,
to news services included in Group 6, in so far as they
are not provided to final consumers, to supplies of fuel and
power included in Group 7 and to protective boots and helmets
included in Group 17, in so far as they are not supplied
to final consumers, to the provision of goods and services
included in Group 8 in relation to the construction of industrial
and commercial buildings and to community and civil engineering
works, in so far as they are not provided to final
consumers, the United Kingdom of Great Britain and Northern
Ireland has contravened the provisions of Directive 77/388
[...] and has therefore failed to fulfil its obligations under the