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

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Case 230/87 23 November 1988 Naturally Yours Cosmetics Limited S Commissioners of Customs and Excise Article 11(A)(1)(a) of the Sixth Directive [...] must be interpreted as meaning that where a supplier ('the wholesaler') supplies goods ('the inducement') to another ('the retailer') for a monetary consideration (namely a sum of money) which is less than that at which he supplies identical goods to the retailer for resale to the public on an undertaking by the retailer to apply the inducement in procuring another person to arrange, or in rewarding another for arranging, a gathering at which further goods of the wholesaler can be sold by the retailer to the public for their mutual benefit, on the understanding that if no such gathering is held the inducement must be returned to the supplier or paid for at its wholesale price, the taxable amount is the sum of the monetary consideration and of the value of the service provided by the retailer which consists in applying the inducement in procuring the services of another person or in rewarding that person for those services; the value of that service must be regarded as being equal to the difference between the price actually paid for that product and its normal wholesale price. [1988] ECR 6365 Case 353/87 2 February 1989 Commission of the European Communities – Italian Republic 1. By failing to adopt within the prescribed period the measures necessary to implement the Tenth Directive, the Italian Republic has failed to fulfil its obligations under the EEC Treaty; 2. The Italian Republic is ordered to pay the costs. [1989] ECR 263 Case 203/87 21 February 1989 Commission of the European Communities – Italian Republic 1. By granting, for the period between 1 January 1984 and 31 December 1988, an exemption from VAT with reimbursement of the tax paid at the preceding stage in respect of certain transactions carried out for earthquake victims in Campania and Basilicata, the Italian Republic infringed Article 2 of the Sixth Directive [...]; 2. The Italian Republic is ordered to pay the costs. [1989] ECR 371 Cases 317/86, 48/87, 49/87, 285/87, 363/87, 364/87, 365/87, 366/87, 367/87, 65/88, 78/88, 79/88 and 80/88 15 March 1989 Philippe Lambert S Directeur des services fiscaux de l'Orne Marie-Thérèse Charbonelle, Willot Sarl S Directeur des services fiscaux de la Meuse Etablissements Dico et Compagnie Sàrl S Directeur des services fiscaux du Gard Sofel Sàrl, Jean-Pierre Auber, Pellerey Display Sarl and Jean Mentreau S Directeur des services fiscaux de la Haute- Savoie Louis Garcia S Directeur des services fiscaux du Gard 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 and possibly its location, 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. 3-5. ... [1989] ECR 787 Judgments of the Court of Justice – 6 © 2006 IBFD Case 51/88 15 March 1989 Knut Hamann S Finanzamt Hamburg Eimsbuttel Ocean-going sailing yachts that are used by their hirers for the practice of the sport of sailing are 'forms of transport' within the meaning of Article 9(2)(d) of the Sixth Directive [...]. [1989] ECR 767 Case 348/87 15 June 1989 Stichting Uitvoering Financiële Acties (SUFA) S Staatssecretaris van Financiën The transactions which must be exempted from turnover tax pursuant to Article 13(A)(1)(f) of the Sixth Directive [...] do not cover the activities of a foundation which consist exclusively in the organization and performance of work which is related to the activities of another foundation, against reimbursement of expenses actually incurred, where the other foundation acts as an umbrella organization for a number of bodies exercising an activity which is exempt or for which they are not taxable and, solely for those bodies, performs services as described in the aforesaid provision of the Sixth Directive. [1989] ECR 1737 Case 50/88 27 June 1989 Dr. Heinz Kühne S Finanzamt München III 1. Article 6(2)(a) of the Sixth Directive [...], must be interpreted as precluding the taxation of the depreciation of business goods in respect of their private use where the VAT on such goods was not deductible because they were purchased from a non-taxable person; 2. The reply given above is the same where, although the taxable person was not able to deduct the VAT in respect of the supply of the goods to him, he was none the less able to deduct the VAT on the goods or services which he sought and obtained from other taxable persons for the maintenance or use of the goods; 3. The second sentence of Article 6(2) of the Sixth Directive does not allow Member States to tax the private use of business goods where the VAT on such goods was not wholly or partly deductible; 4. Article 6(2) of the Sixth Directive may be relied on by a taxable person before the courts of a Member State in so far as that provision precludes taxation of the private use of business goods where the VAT on those goods was not wholly or partly deductible. [1989] ECR 1925 Case 93/88 and 94/88 13 July 1989 Wisselink en Co BV S Staatssecretaris van Financiën Abemij BV, Hart Nibbrig en Greeve BV and others S Staatssecretaris van Financiën The provisions of the First, Second and Sixth Directives on turnover tax do not preclude the levying of a special consumption tax on passenger cars such as the Bijzondere Verbruiksbelasting van personenauto's. [1989] ECR 2671 Case C-173/88 13 July 1989 Morten Henriksen, Avokat S Skatteministeriet 1. Article 13(B)(b) of the Sixth Directive [...] must be interpreted as meaning that the phrase 'premises and sites for parking vehicles' covers the letting of all places designed to be used for parking vehicles, including closed garages, but that such lettings cannot be excluded from the exemption in favour of the 'leasing or letting of immovable property' if they are closely linked to lettings of immovable property for another purpose which are themselves exempt from VAT. 2. Article 13(B)(b) of the Sixth Directive [...] must be interpreted as meaning that Member States may not exempt from VAT lettings of premises and sites for parking which are not covered by the exemption provided for in that provision, that is to say, those which are not closely linked to lettings of im-
movable property for another purpose which are themselves exempt from VAT. [1989] ECR 2763 Cases 231/87 and 129/88 17 October 1989 Comune di Carpaneto Piacentino S Ufficio Distrettuale delle imposte dirette di fiorenzuola d' Arda Comune di Rivergaro and others S Ufficio Provinciale imposta sul valore aggiunto di Piacenza 1. The first subparagraph of Article 4(5) of the Sixth Directive must be interpreted as meaning that activities pursued 'as public authorities' within the meaning of that provision are those engaged in by bodies governed by public law under the special legal regime applicable to them and do not include activities pursued by them under the same legal conditions as those that apply to private traders. It is for each Member State to choose the appropriate legislative technique for transposing into national law the rule of treatment as a non-taxable person laid down in that provision. 2. The second subparagraph of Article 4(5) of the Sixth Directive must be interpreted as meaning that the Member States are required to ensure that bodies subject to public law are treated as taxable persons in respect of activities in which they engage as public authorities where those activities may also be engaged in, in competition with them, by private individuals, in cases in which the treatment of those bodies as nontaxable persons could lead to significant distortions of competition, but they are not obliged to transpose that criterion literally into their national law or to lay down precise quantitative limits for such treatment. 3. The third subparagraph of Article 4(5) of the Sixth Directive must be interpreted as meaning that it does not require the Member States to transpose into their tax legislation the criterion of the non-negligible scale of activities as a condition for treating the activities listed in Annex D as taxable. 4. A body governed by public law may rely on Article 4(5) of the Sixth Directive for the purpose of opposing the application of a national provision making it subject to VAT in respect of an activity in which it engages as a public authority, which is not listed in Annex D and whose treatment as non-taxable is not liable to give rise to significant distortions of competition. [1989] ECR 3233 Case 165/88 5 December 1989 ORO Amsterdam Beheer BV and Concerto BV S Inspecteur der omzetbelasting Community law and the Community rules governing VAT do not, as they now stand, preclude national legislation which, for the purpose of calculating the VAT payable on the turnover arising from the sale of second-hand goods, does not allow account to be taken of the tax still contained in the price of goods which have been purchased from non-taxable individuals with a view to their resale. [1989] ECR 4081 Case C-342/87 13 December 1989 Genius Holding BV S Staatssecretaris van Financiën The right to deduct provided for in the Sixth Directive [...] does not apply to tax which is due solely because it is mentioned on the invoice. [1989] ECR 4227 Case C-320/88 8 February 1990 Shipping and Forwarding Enterprise Safe S Staatssecretaris van Financiën 1. 'Supply of goods' in Article 5(1) of the Sixth Directive must be interpreted as meaning the transfer of the right to dispose of tangible property as owner, even if there is no transfer of legal ownership of the property. 2 It is for the national court to determine in each individual case, on the basis of the facts of the case, whether there is a transfer of the right to dispose of the property as owner within Judgments of the Court of Justice – 7 © 2006 IBFD the meaning of Article 5(1) of the Sixth Directive. [1990] ECR 285 Case C-126/88 27 March 1990 Boots Company S Commissioners of Customs and Excise Article 11(A)(3)(b) of the Sixth Directive [...] must be interpreted as meaning that the expression 'price discounts and rebates allowed to the customer and accounted for at the time of the supply' covers the difference between the normal retail selling price of the goods supplied and the sum of money actually received by the retailer for those goods where the retailer accepts from the customer a coupon which he gave to the customer upon a previous purchase made at the normal retail selling price. [1990] ECR 1235 Case C-4/89 15 May 1990 Comune di Carpaneto Piacentino and others S Ufficio provinciale imposta sul valore aggiunto di Piacenza 1. The first subparagraph of Article 4(5) of the Sixth Directive must be interpreted as meaning that activities pursued 'as public authorities' within the meaning of that provision are those engaged in by bodies governed by public law under the special legal regime applicable to them and do not include activities pursued by them under the same legal conditions as those that apply to private traders. It is for the national court to classify the activities in question in the light of that criterion. 2. The second subparagraph of Article 4(5) of the Sixth Directive must be interpreted as meaning that the Member States are required to ensure that bodies subject to public law are treated as taxable persons in respect of activities in which they engage as public authorities where those activities may also be engaged in, in competition with them, by private individuals, in cases in which their treatment as non-taxable persons could lead to significant distortions of competition, but they are not obliged to transpose that criterion literally into their national law or to lay down precise quantitative limits for such treatment. 3. The third subparagraph of Article 4(5) of the Sixth Directive must be interpreted as meaning that it does not require the Member States to transpose into their tax legislation the criterion of the non-negligible scale of activities as a condition for treating the activities listed in Annex D as taxable. [1990] ECR 1869 Case C-185/89 26 June 1990 Velker International Oil Company S Staatssecretaris van Financiën Article 15(4) of the Sixth Directive [...] must be construed to the effect that only supplies to a vessel operator of goods to be used by that operator for fuelling and provisioning are to be regarded as supplies of goods for the fuelling and provisioning of vessels, but there is no requirement that the goods should be actually loaded on board the vessels at the time of their supply to the operator. [1990] ECR 2561 Case C-186/89 4 December 1990 W.M. van Tiem S Staatssecretaris van Financiën 1. The grant by the owner of immovable property to another person of building rights in respect of that property, by authorizing that person to use the immovable property for a specified period in return for consideration, must be regarded as an economic activity involving the exploitation of tangible property for the purpose of obtaining income therefrom on a continuing basis within the meaning of the second sentence of Article 4(2) of the Sixth Directive. 2. In so far as a Member State has made use of the possibility provided for in Article 5(3)(b) of the Sixth Directive to consider rights in rem giving the holder thereof a right of user over immovable property to be tangible property, the term
Page 1 and 2: International VAT Monitor European
Page 3 and 4: Table of Contents - 1 Case Date Par
Page 13 and 14: Cases 9/70, 20/70 and 23/70 6 Octob
Page 15 and 16: proposed to construct are specifica
Page 17: EEC Treaty; 1) 2. For the rest , th
Page 21 and 22: from the outset to remove the conse
Page 23 and 24: transport of those products from a
Page 25 and 26: and c. a customer purchases such an
Page 27 and 28: court the validity of provisions in
Page 29 and 30: not been adopted. [1998] ECR I-8153
Page 31 and 32: S they grant taxable persons establ
Page 33 and 34: Case T-36/00 7 February 2001 Sonia
Page 35 and 36: ply of goods' of the grant, transfe
Page 37 and 38: ules incompatible with that provisi
Page 39 and 40: the main proceedings and which sati
Page 41 and 42: ment of deductions made in respect
Page 43 and 44: person, and is thus entitled to mak
Page 45 and 46: chaser to use the customised softwa
Page 47 and 48: within the category of services ref
Page 49 and 50: able to force majeure or to an acci
Page 51 and 52: Taxable persons Index of Topics - 1
Page 53 and 54: Place of supply Index of Topics - 3
Page 55 and 56: Tax rates Index of Topics - 5 (Arti
Page 57 and 58: Exemptions - Miscellaneous exemptio
Page 59 and 60: Refund of input tax Index of Topics
Page 61 and 62: Charges characterized as turnover t
Page 63 and 64: Preliminary Questions: Abbey Nation
Page 65 and 66: Société Monte Dei Paschi Di Siena

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