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

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'transfer' used in Article 5(1) must be interpreted as also covering the creation of such a right. 3. The reply to the first question does not depend on the reply to the second question [1990] ECR 4363 Case C-343/89 6 December 1990 M. Witzemann S Hauptzollamt München-Mitte 1. Community law must be interpreted as meaning that no customs debt can arise upon the importation of counterfeit currency into the customs territory of the Community. 2. Article 2 of the Sixth Directive [...] must be interpreted as meaning that import VAT may not be collected on the importation of counterfeit currency into the Community. [1990] ECR I-4477 Case C-109/90 19 March 1991 Giant NV S Gemeente Overijse Article 33 of the Sixth Directive [...] must be interpreted as not precluding the charging of a special tax on performances and entertainments of the kind charged by the Commune of Overijse under its regulation of 2 March 1983. [1991] ECR I-1385 Case C-60/90 20 June 1991 Polysar Investments Netherlands S Inspecteur der invoerrechten en accijnzen Article 4 of the Sixth Directive [...] must be interpreted as meaning that a holding company whose sole purpose is to acquire holdings in other undertakings, without involving itself directly or indirectly in the management of those undertakings, without prejudice to its rights as shareholder, does not have the status of a taxable person for the purposes of VAT and therefore has no right to deduct tax under Article 17 of the Sixth Directive. The fact that the holding company belongs to a world-wide group of undertakings, which appears outwardly under a single name, is not relevant to the company's classification as a taxable person for the purposes of VAT. [1991] ECR I-3111 Case C-97/90 11 July 1991 Hansgeorg Lennartz S Finanzamt München III 1. Article 20(2) of the Sixth Directive [...] applies where a person acquires capital goods in his capacity as a taxable person and allocates them to his economic activity within the meaning of Article 4 of the Sixth Directive; 2. Whether, in a particular case, a taxable person has acquired goods for the purposes of his economic activity within the meaning of Article 4 of the Sixth Directive is a question of fact which must be determined in the light of all the circumstances of the case, including the nature of the goods concerned and the period between the acquisition of the goods and their use for the purposes of the taxable person's economic activity; 3. A taxable person who uses goods for the purposes of an economic activity has the right on the acquisition of those goods to deduct input tax in accordance with the rules laid down in Article 17 of the Sixth Directive, however small the proportion of business use. A rule or administrative practice imposing a general restriction on the right of deduction in cases where there is limited, but none the less genuine, business use constitutes a derogation from Article 17 of the Directive and is valid only if the requirements of Article 27(1) or Article 27(5) of the Directive are met. [1991] ECR I-3795 Case C-202/90 25 July 1991 Ayuntamiento de Sevilla S Recaudadores de tributos de la Zona Primera y Segunda 1. Article 4(1) and (4) of the Sixth Directive must be interpreted as meaning that an activity such as that of a tax collector must be regarded as being carried out independently. Judgments of the Court of Justice – 8 © 2006 IBFD 2. Article 4(5) of the Sixth Directive must be interpreted as meaning that it is not applicable if the activity of a public authority is not exercised directly but is entrusted to an independent third party. [1991] ECR I-4247 Case C-35/90 17 October 1991 Commission of the European Communities – Kingdom of Spain 1. By exempting from VAT professional services, including those the consideration for which consists of copyright, provided by figurative artists, writers, literary contributors to newspapers and magazines, newspaper and magazine illustrators and photographers, composers of music, playwrights and persons responsible for the plot, adaptation, script or dialogue of audio-visual works, contrary to Article 2(1) of the Sixth Directive [...], the Kingdom of Spain has failed to fulfil its obligations under the EEC Treaty; 2. The Kingdom of Spain is ordered to pay the costs. [1991] ECR I-5073 Case C-200/90 31 March 1992 Dansk Denkavit & Poulsen Trading S Skatteministeriet 1. Article 33 of the Sixth Directive [...] precludes the introduction or maintenance of a fiscal levy which: S is paid both on activities subject to VAT and on other industrial or commercial activities which consist in the supply of services for consideration; S is charged, in the case of undertakings which are taxable persons for VAT purposes, on the same basis of assessment as that used for VAT, in other words as a percentage of the volume of sales after deduction of purchases; S unlike VAT, is not paid on importation, but is charged on the full sale price of imported goods at the first sale in the Member State concerned; S unlike VAT, does not have to be indicated separately on invoices; and S is charged alongside VAT. 2. Article 33 of the Sixth Directive [...] creates rights for the benefit of individuals which the national courts are obliged to protect. [1992] ECR I-2217 Case C-20/91 6 May 1992 P. de Jong S Staatssecretaris van Financiën Article 5(6) of the Sixth Directive [...] is to be interpreted as meaning that, when a taxable person (a building contractor) acquires land solely for his private use but erects on that land in the pursuit of his business a dwelling for his own use, only the house, and not the land, is to be regarded for the purposes of that provision as having been applied for his private use. [1992] ECR I-2847 Case C-347/90 7 May 1992 Aldo Bozzi S Cassa Nazionale di Previdenza ed Assistenza a favore degli Avvocati e dei Procuratori Legali Article 33 of the Sixth Directive [...], must be interpreted as meaning that it does not preclude the introduction or maintenance of contributions having the characteristics of the supplementary contribution ('contributo integrativo') payable in Italy by advocates and procuratori legali to the Cassa Nazionale di Previdenza ed Assistenza a favore degli Avvocati e dei Procuratori Legali. [1992] ECR I-2947 Case C-287/91 3 June 1992 Commission of the European Communities – Italian Republic 1. By allowing the Ministry of Finance systematically to disregard the time-limits for refunds of VAT to taxable persons not established in the territory of the country, without intervening
from the outset to remove the consequent prejudice to Community law, the Italian Republic has failed to fulfil its obligations under Article 7(4) of the Eighth Directive [...]. 2. The Italian Republic is ordered to pay the costs. [1992] ECR I-3515 Case C-131/91 9 July 1992 'K' Line Air Service Europe BV, Eulaerts NV S Belgian State The Sixth Directive [...] must be interpreted as precluding national legislation laying down, in respect of the sale of secondhand motor vehicles between taxable persons, a minimum basis of assessment for VAT which is different from that provided for by Article 11 of the Directive. [1992] ECR I-4513 Case C-74/91 27 October 1992 Commission of the European Communities – Federal Republic of Germany 1. By applying to travel agents' margins a VAT scheme which is incompatible with the provisions of Article 26 of the Sixth Directive [...], the Federal Republic of Germany has failed to fulfil its obligations under the EEC Treaty; 2. The Federal Republic of Germany is ordered to pay the costs. [1992] ECR I-5437 Case C-163/91 12 November 1992 Beheersmaatschappij Van Ginkel Waddinxveen BV, Reisen Passagebureau Van Ginkel S Inspecteur der omzetbelasting Article 26 of the Sixth Directive [...] is to be interpreted as meaning that the fact that the customer's transport is not arranged by a travel agency or by a tour operator and that the latter merely provide the customer with holiday accommodation are not such as to exclude the services provided by such undertakings from the scope of Article 26. [1992] ECR I-5723 Case C-208/91 16 December 1992 Raymond Beaulande S Directeur des services fiscaux de Nantes Article 33 of the Sixth Directive is to be interpreted as meaning that it does not prevent the introduction or maintenance of a national tax which has the characteristics of stamp duties charged on the acquisition of building land in the event of a breach of the undertaking to build within the four-year period provided for under the national regulations. [1992] ECR I-6709 Case C-101/91 19 January 1993 Commission of the European Communities – Italian Republic By failing to take the measures necessary to comply with the judgment of the Court of Justice of 21 February 1989 in case 1) 203/87 [...], the Italian Republic has failed to fulfil its obligations under Article 171 of the EEC Treaty. [1993] ECR I-191 1) In proceedings for a declaration of failure to fulfil obligations, the Court declared in the above-mentioned judgment that 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 had infringed Article 2 of the Sixth Directive [...]. However, the Italian authorities extended the contested exemption arrangements on several occasions up to 31 December 1992. Case C-193/91 25 May 1993 Gerhard Mohsche S Finanzamt München III 1. Article 6(2)(a) of the Sixth Directive [...] must be interpreted as meaning that it excludes taxation of the private use of goods forming part of the assets of a business upon whose acquisition the taxable person was able to deduct the VAT in so far as such use also includes services which the taxable Judgments of the Court of Justice – 9 © 2006 IBFD person received without deduction of input VAT from third parties for the maintenance or use of the goods. 2. A taxable person may rely before the competent national courts on Article 6(2)(a) of the Sixth Directive inasmuch as that provision excludes taxation of the private use of business goods from which VAT has already been deducted in so far as that use includes services which the taxable person received without deduction of input VAT from third parties for the maintenance or use of the goods. [1993] ECR I-2615 Case C-18/92 25 May 1993 Chaussures Bally SA S Belgian State Article 11(A)(1)(a) of the Sixth Directive must be interpreted as meaning that where, during a sale transaction, the price of goods is paid by the purchaser by credit card and is paid to the supplier by the card issuer with a deduction of a percentage by way of commission for having provided that service to the supplier of the goods, that deduction must be included in the taxable basis for the tax which the supplier must pay to the revenue authorities. [1993] ECR I-2871 Case C-333/91 22 June 1993 Sofitam (Satam) SA S Ministre du budget Article 19(1) of the Sixth VAT Directive [...], must be interpreted as meaning that share dividends received by the undertaking which is not subject to VAT in respect of all its transactions must be excluded from the denominator of the fraction used to calculate the deductible proportion. [1993] ECR I-3513 Case C-111/92 2 August 1993 Wilfried Lange S Finanzamt Fürstenfeldbruck Article 15(1) of the Sixth Directive [...] is to be interpreted as meaning that the exemption for exports provided for therein may not be refused where such exports are made in breach of national provisions requiring prior authorization for exports to States for which, as a result of national provisions imposing an embargo, no authorization could have been issued in any of the Member States of the European Communities. [1993] ECR I-4677 Case C-10/92 20 October 1993 Maurizio Balocchi S Ministero delle Finanze dello Stato 1. Articles 10, 22(4) and 22(5) of the Sixth Directive [...] preclude provisions of national law requiring traders to pay an amount of VAT equal to 65% of the total amount payable for a period which has not yet elapsed. 2. Traders who are required to make such payments may invoke before national courts the relevant provisions of the Directive, namely Articles 10, 22(4) and 22(5). [1993] ECR I-5105 Case C-281/91 27 October 1993 Muys' en de Winter's Bouw- en Aannemingsbedrijf S Staatssecretaris van Financiën Article 13(B)(d)(1) of the Sixth Directive [...] must be interpreted as meaning that a supplier of goods or services who allows his customer to defer payment of the price, in return for the payment of interest, grants, in principle, credit exempted under that provision. However, where a supplier of goods or services allows his customer to defer payment of the price, in return for the payment of interest, only to the time of supply, such interest constitutes not remuneration for credit but part of the consideration for the supply of the goods or services for the purposes of Article 11(A)(1)(a) of the Sixth Directive. [1993] ECR I-5405
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 and 18: EEC Treaty; 1) 2. For the rest , th
Page 19: movable property for another purpos
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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