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

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Case C-68/92 17 November 1993 Commission of the European Communities – French Republic 1. By excluding, by means of an administrative practice, from the definition of 'advertising service' within the meaning of Article 9(2)(e) of the Sixth Directive [...], a. the sale by an advertising agency to its customer of articles intended to be handed out to consumers, b. services provided by an advertising agency in connection with various events such as recreational functions ..., and c. the production of advertising aids, even where all those activities either involve conveying an advertising message or are inextricably linked to the conveying of such a message, the French Republic has failed to fulfil its obligations under the Sixth Directive; 2. The French Republic is ordered to pay the costs. [1993] ECR I-5881 Case C-69/92 17 November 1993 Commission of the European Communities – Grand Duchy of Luxembourg 1. By excluding the sale of movable tangible property in the context of an advertising campaign and services provided in connection with a variety of public-relations events, such as press conferences, seminars, cocktail parties and recreational functions, from the concept of 'advertising services' under Article 9(2)(e) of the Sixth Directive [...], even where those transactions either involve conveying an advertising message or are inextricably linked to the conveying of such a message, the Grand Duchy of Luxembourg has failed to fulfil its obligations under that Directive and under the EEC Treaty; 2. The Grand Duchy of Luxembourg is ordered to pay the costs. [1993] ECR I-5907 Case C-73/92 17 November 1993 Commission of the European Communities – Kingdom of Spain 1. By instituting and maintaining in force a system of VAT applicable to advertising services which excludes promotional activities from that concept, even where those activities involve conveying a message intended to inform consumers of the existence and qualities of the product or service that is the subject-matter of those activities, with a view to increasing sales of that product or service, the Kingdom of Spain has failed to fulfil its obligations under the Sixth Directive [...], in particular Article 9(2)(e), and under the EEC Treaty; 2. The Kingdom of Spain is ordered to pay the costs. [1993] ECR I-5997 Case C-234/91 1 December 1993 Commission of the European Communities – Kingdom of Denmark 1. By introducing and maintaining by Law No. 840 of 18 December 1987, as amended, the fiscal rules providing for the payment of a contribution to support the labour market, which is a levy of a fiscal nature generally charged on the same basis of assessment as VAT, but without complying with the Community rules applying to VAT, the Kingdom of Denmark has infringed the provisions of Article 33 of the Sixth Directive [...], and has consequently failed to fulfil its obligations under the EEC Treaty, in particular Article 189 thereof; 2. Each of the parties are ordered to bear its own costs. [1993] ECR I-6273 Case C-63/92 15 December 1993 Lubbock Fine and Company S Commissioners of Customs and Excise 1. The term 'letting of immovable property' used in Article 13(B)(b) of the Sixth Directive [...] to define an exempt transaction covers the case where a tenant surrenders his lease Judgments of the Court of Justice – 10 © 2006 IBFD and returns the immovable property to his immediate landlord. 2. Article 13(B)(b) of Directive 77/388, which allows Member States to apply further exclusion to the scope of the exemption for the letting of immovable property, does not authorize them to tax the consideration paid by one party to the other in connection with the surrender of the lease when the rent paid under the lease was exempt from VAT. [1993] ECR I-6665 Case C-16/93 3 March 1994 R.J. Tolsma S Inspecteur der omzetbelasting, Leeuwarden Article 2(1) of the Sixth Directive [...], must be interpreted as meaning that the 'supply of services effected for consideration' within the meaning of that provision does not include an activity consisting in playing music on the public highway, for which no remuneration is stipulated, even if the musician solicits money and receives sums whose amount is however neither quantified nor quantifiable. [1994] ECR I-743 Case C-38/93 5 May 1994 Kommanditgesellschaft in Firma K.G.H.J. Glawe Spielund Unterhaltungsgeräte Aufstellungsgesellschaft mbH & CO. S Finanzamt Hamburg-Barmbek-Uhlenhorst Article 11(A)(1)(a) of the Sixth Directive [...] must be interpreted as meaning that, in the case of gaming machines offering the possibility of winning, the taxable amount does not include the statutorily prescribed proportion of the total stakes inserted which corresponds to the winnings paid out to the players. [1994] ECR I-1679 Case C-33/93 2 June 1994 Empire Stores Limited S Commissioners of Customs and Excise Article 11(A)(1)(a) of the Sixth Directive [...] must be interpreted as meaning that the taxable amount in respect of an article supplied without extra charge to a person who introduces herself or another person as a potential new customer is distinct from the taxable amount in respect of the goods bought from the supplier by the new customer and corresponds to the price paid by the supplier for that article. [1994] ECR I-2329 Case C-4/94 6 April 1995 BLP Plc S Commissioners of Customs and Excise Article 2 of the First Directive [...] and Article 17 of the Sixth Directive [...], must be interpreted as meaning that, except in the cases expressly provided for by those Directives, where a taxable person supplies services to another taxable person who uses them for an exempt transaction, the latter person is not entitled to deduct the input VAT paid, even if the ultimate purpose of the transaction is the carrying out of a taxable transaction. [1995] ECR I-983 Case C-62/93 6 July 1995 BP Supergas Anonimos Eteria Geniki Emporiki Viomichaniki kai Antiprosopeion S Greek State 1. Articles 2, 11 and 17 of the Sixth Directive [...], must be interpreted as precluding national rules which make the importation of finished petroleum products subject to VAT calculated on the basis of a basic price different from that provided for in Article 11 of that Directive and which, by exempting traders in the petroleum sector from the obligation to submit returns, deprive them of the right to deduct VAT charged directly on transactions relating to inputs. 2. The provisions of the Sixth Directive, in particular Articles 13 to 17 thereof, are to be interpreted as precluding an exemption from VAT on services in respect of the transport and storage of petroleum products that are unconnected with the
transport of those products from a first destination to another named destination. 3. The provisions of Article 11(A)(1) and B(1) and (2) and of Article 17(1) and (2) of the Sixth Directive confer rights on individuals on which they may rely before a national court. 4. A taxable person may claim, with retroactive effect from the date on which the national legislation contrary to the Sixth Directive came into force, a refund of VAT paid without being due, by following the procedural rules laid down by the domestic legal system of the Member State concerned, provided that those rules are not less favourable than those relating to similar, domestic actions nor framed in a way such as to render virtually impossible the exercise of rights conferred by Community law. [1995] ECR I-1883 Case C-453/93 11 August 1995 W. Bulthuis-Griffioen S Inspecteur der omzetbelasting, Zaandam Article 13(A)(1) of the Sixth Directive [...], is to be interpreted as meaning that a trader who is a natural person cannot claim exemption under paragraph (g) of that provision, which expressly reserves the exemption to bodies governed by public law or other organizations recognized as charitable by the Member State concerned. [1995] ECR I-2341 Case C-291/92 4 October 1995 Dieter Armbrecht S Finanzamt Uelzen 1. Where a taxable person sells property part of which he had chosen to reserve for his private use, he does not act with respect to the sale of that part as a taxable person within the meaning of Article 2(1) of the Sixth Directive [...]. 2. Where a taxable person sells property part of which he had chosen at the time of acquisition not to assign to his business, only the part of the property assigned to his business is to be taken into account for the application of Article 17(2) of the said Directive. 3. The adjustment of the input-tax deduction under Article 20(2) of the said Directive must be limited to the part of the property assigned to the business. [1995] ECR I-2775 Case C-144/94 26 October 1995 Italittica SpA S Trapani VAT Office 1. The third subparagraph of Article 10(2) of the Sixth Directive [...] allows the Member States to provide that the receipt of the price is the event which, for all supplies of services, renders the tax chargeable. 2. A Member State which avails itself of the derogation provided for in the third subparagraph of Article 10(2) of Directive 77/388 is not required to lay down “a specified period from the date of the chargeable event” within which the invoice or document serving as invoice must be issued even where the price has not yet been received. 3. The Member State which avails itself of the derogation in the third subparagraph of Article 10(2) of Directive 77/388 is not required to lay down detailed rules for documentation and recording of the completed service and the payment for it whenever the invoice or document serving as invoice has not been issued or the price has not been received. [1995] ECR I-3653 Case C-16/95 14 December 1995 Commission of the European Communities – Kingdom of Spain 1. By disregarding the six-month time-limit for the refund of VAT to taxable persons not established in the territory of the country, the Kingdom of Spain has failed to fulfil its obligations under Article 7(4) of the Eighth Directive [...]; 2. The Kingdom of Spain is ordered to pay the costs. [1995] ECR I-4883 Judgments of the Court of Justice – 11 © 2006 IBFD Case C-166/94 8 February 1996 Pezzullo Molini Pastifici Mangimifici SpA S Minstero delle Finanze 1. [...] 2. Directive 77/388/EEC [...], precludes a Member State from requiring default interest to be charged on the VAT payable in the event of declaration for home use in the Community of goods which were earlier subject to inward processing arrangements for the period between temporary importation and definitive importation. [1996] ECR I-331 Case C-110/94 29 February 1996 Intercommunale voor Zeewaterontzilting INZO S Belgian State Article 4 of the Sixth Directive [...] must be interpreted as meaning that: S where the tax authority has accepted that a company which has declared an intention to commence an economic activity giving rise to taxable transactions has the status of a taxable person for the purposes of VAT, the commissioning of a profitability study in respect of the envisaged activity may be regarded as an economic activity within the meaning of that article, even if the purpose of that study is to investigate to what degree the activity envisaged is profitable, and that S except in cases of fraud or abuse, the status of taxable person for the purpose of VAT may not be withdrawn from that company retroactively where, in view of the results of that study, it has been decided not to move to the operational phase, but to put the company into liquidation with the result that the economic activity envisaged has not given rise to taxable transactions. [1996] ECR I-857 Case C-215/94 29 February 1996 Jürgen Mohr S Bad Segeberg Articles 6(1) and 11(A)(1)(a) of the Sixth Directive [...], are to be interpreted as meaning that an undertaking to discontinue milk production given by a farmer under Regulation No. 1336/86 of 6 May 1986 fixing compensation for the definitive discontinuation of milk production does not constitute a supply of services. Consequently, any compensation received for that purpose is not subject to turnover tax. [1996] ECR I-959 Case C-468/93 28 March 1996 Gemeente Emmen S Belastingdienst Grote Ondernemingen, Haren It is for the Member States to define the concept of 'building land' within the meaning of the combined provisions of Article 13(B)(h) and Article 4(3)(b) of the Sixth Directive [...]. It therefore does not fall to the Court to specify what degree of improvement land which has not been built on must exhibit in order to be categorized as building land within the meaning of that Directive. [1996] ECR I-1721 Case C-231/94 2 May 1996 Faaborg-Gelting Linien A/S S Finanzamt Flensburg Restaurant transactions are to be regarded as supplies of services within the meaning of Article 6(1) of the Sixth Directive [...], which, under Article 9(1) of the Directive, are deemed to be carried out at the place where the supplier has established his business. [1996] ECR I-2395 Case C-331/94 23 May 1996 Commission of the European Communities – Hellenic Republic 1. By exempting from VAT sea voyages in Greek-flagged vessels
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Page 29 and 30: not been adopted. [1998] ECR I-8153
Page 31 and 32: S they grant taxable persons establ
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Page 41 and 42: ment of deductions made in respect
Page 43 and 44: person, and is thus entitled to mak
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Page 49 and 50: able to force majeure or to an acci
Page 51 and 52: Taxable persons Index of Topics - 1
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Page 57 and 58: Exemptions - Miscellaneous exemptio
Page 59 and 60: Refund of input tax Index of Topics
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Page 63 and 64: Preliminary Questions: Abbey Nation
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