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

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which do not put in at a foreign port as regards the part of the journey within territorial waters, the Hellenic Republic has failed to fulfil its obligations under Articles 2 and 9(2)(b) of the Sixth Directive [...]; 2. The Hellenic Republic is ordered to pay the costs. [1996] ECR I-2675 Case C-155/94 20 June 1996 Wellcome Trust Ltd. S Commissioners of Customs and Excise The concept of economic activities, within the meaning of Article 4(2) of the Sixth Directive [...], is to be interpreted as not including an activity, such as that at issue in the main proceedings, consisting in the purchase and sale of shares and other securities by a trustee in the course of the management of the assets of a charitable trust. [1996] ECR I-3013 Case C-306/94 11 July 1996 Régie Dauphinoise-Cabinet A. Forest Sarl S Ministre du Budget Article 19(2) of the Sixth Directive [...], must be interpreted as meaning that the interest realized by a company managing immovable property on treasury placements made for its own account of funds paid by the owners or lessees is to be included in the denominator of the fraction used to calculate the deductible proportion. [1996] ECR I-3695 Case C-302/93 26 September 1996 E. Debouche S Inspecteur der Invoerrechten en Accijnzen Article 3(b) of the Eighth Directive [...] is to be interpreted as meaning that the fact that a lawyer benefits, pursuant to Article 28(3)(b) of the Sixth Directive [...] and Annex F thereto, from an exemption in the Member State in which he is established does not entitle him to request the competent authorities of that Member State to issue the certificate mentioned therein and he is not, accordingly, entitled to a refund of the VAT charged on services supplied to him in a Member State in which he is not established and in which services supplied by lawyers are not exempted. [1996] ECR I-4495 Case C-230/94 26 September 1996 Renate Enkler S Finanzamt Homburg 1. The hiring out of tangible property constitutes exploitation of such property which must be classified as an 'economic activity' within the meaning of Article 4(2) of the Sixth Directive [...], if it is done for the purpose of obtaining income therefrom on a continuing basis. 2. In order to determine whether the hiring out of tangible property such as a motor caravan is carried on with a view to obtaining income on a continuing basis, within the meaning of the second sentence of Article 4(2) of the Sixth Directive, it is for the national court to evaluate all the circumstances of the particular case. 3. Article 11(A)(1)(c) of the Sixth Directive is to be interpreted as meaning that the taxable amount for turnover tax on transactions treated as supplies of services under Article 6(2)(a) of the Directive must include expenses which are incurred during a period in which the goods are at the taxable person's disposal in a way that he can actually use them at any time for non-business purposes and which relate to the goods themselves or which the taxable person is entitled to deduct for VAT purposes. The portion of the expenses to be included must be proportionate to the ratio between the total duration of actual use of the goods and the duration of actual use for non-business purposes. [1996] ECR I-4517 Judgments of the Court of Justice – 12 © 2006 IBFD Case C-327/94 26 September 1996 Jürgen Dudda S Finanzamt Bergisch Gladbach 1. The first indent of Article 9(2)(c) of the Sixth Directive [...] must be interpreted as covering the activity of a person who provides sound-engineering for artistic or entertainment events by choosing and operating the equipment used, adjusting it to the particular acoustic conditions and the desired sound effects, and who supplies the requisite equipment and operating staff, where the service which he provides constitutes a prerequisite for the performance of the principal artistic or entertainment service supplied. 2. The fact that the person concerned has undertaken in addition to coordinate the sound effects to be produced with his assistance with certain visual effects produced by other persons cannot affect the answer given to the first question. [1996] ECR I-4595 Case C-288/94 24 October 1996 Argos Distributors Limited S Commissioners of Customs and Excise Article 11(A)(1)(a) of the Sixth Directive [...], must be interpreted as meaning that, when a supplier has sold a voucher to a buyer at a discount and promised subsequently to accept that voucher at its face value in full or part payment of the price of goods purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher is the sum actually received by the supplier upon the sale of the voucher. [1996] ECR I-5211 Case C-217/94 24 October 1996 Eismann Alto Adige Srl S Ufficio imposta sul valore aggiunto di Bolzano Article 22(8) of the Sixth Directive [...], as amended by Article 28h inserted by Directive 91/680/EEC [...], is to be interpreted as not precluding a national rule requiring accompanying documents to be drawn up in respect of goods transported within the confines of the Member State concerned. [1996] ECR I-5219 Case C-317/94 24 October 1996 Elida Gibbs Ltd. S Commissioners of Customs and Excise 1. Article 11(A)(1)(a) and Article 11(C)(1) of the Sixth Directive [...], are to be interpreted as meaning that where a. a manufacturer issues a money-off coupon, which is redeemable at the amount stated on the coupon by or at the expense of the manufacturer in favour of the retailer, b. the coupon, which is distributed to a potential customer in the course of a sales promotion campaign, may be accepted by the retailer in payment for a specified item of goods, c. the manufacturer has sold the specified item at the 'original supplier's price' direct to the retailer and d. the retailer takes the coupon from the customer on sale of the item, presents it to the manufacturer and is paid the stated amount, the taxable amount is equal to the selling price charged by the manufacturer, less the amount indicated on the voucher and refunded. The same applies if the original supply is made by the manufacturer to a wholesaler rather than directly to a retailer. 2. Article 11(A)(1)(a) and Article 11(C)(1) of the Sixth Directive are to be interpreted as meaning that where a. in the course of a promotion scheme a manufacturer sells items of goods at the 'manufacturer's price' direct to a retailer, b. a cash-back coupon for an amount stated on the packaging of those items entitles the customer, if he proves purchase of one of those items and satisfies other conditions printed on the coupon, to present the coupon to the manufacturer in return for payment of the stated amount,
and c. a customer purchases such an item from a retailer, presents the coupon to the manufacturer and is paid the stated amount the taxable amount is equal to the selling price charged by the manufacturer, less the amount indicated on the coupon and refunded. The same applies if the original supply is made by the manufacturer to a wholesaler rather than directly to a retailer. [1996] ECR I-5339 Case C-85/95 5 December 1996 John Reisdorf S Finanzamt Köln-West Article 18(1)(a) and Article 22(3) of the Sixth Directive [...] permit the Member States to regard as an invoice not only the original but also any other document serving as an invoice that fulfils the criteria determined by the Member States themselves, and confer on them the power to require production of the original invoice in order to establish the right to deduct input tax, as well as the power, where a taxable person no longer holds the original, to admit other evidence that the transaction in respect of which the deduction is claimed actually took place. [1996] ECR I-6257 Case C-80/95 6 February 1997 Harnas & Helm CV S Staatssecretaris van Financiën Article 4(2) of the Sixth Directive [...] is to be interpreted as meaning that the mere acquisition of ownership in and the holding of bonds, activities which are not subservient to any other business activity, and the receipt of income therefrom are not to be regarded as economic activities conferring on the person concerned the status of a taxable person. [1997] ECR I-745 Case C-247/95 6 February 1997 Marktgemeinde Welden S Finanzamt Augsburg-Stadt The fourth subparagraph of Article 4(5) of the Sixth Directive [...], must be interpreted as permitting Member States to consider that the activities listed in Article 13 of the Directive are carried out by bodies governed by public law as public authorities, even if they are performed in a similar manner to those of a private trader. [1997] ECR I-779 Case C-260/95 20 February 1997 DFDS A/S S Commissioners of Customs and Excise Article 26(2) of the Sixth Directive [...], is to be interpreted as meaning that, where a tour operator established in one Member State provides services to travellers through the intermediary of a company operating as an agent in another Member State, VAT is payable on those services in the latter State if that company, which acts as a mere auxiliary organ of the tour operator, has the human and technical resources characteristic of a fixed establishment. [1997] ECR I-1005 Case C-167/95 6 March 1997 M.J.M. Linthorst, K.G.P. Pouwels en J. Scheres c.s. S Inspecteur der Belastingdienst/Ondernemingen te Roermond Article 9 of the Sixth Directive [...] must be interpreted as meaning that the place where the services principally and habitually carried out by a veterinary surgeon should be deemed to be supplied is the place where the supplier has established his business or has a fixed establishment from which the services are supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides. [1997] ECR I-1195 Judgments of the Court of Justice – 13 © 2006 IBFD Case C-63/96 29 May 1997 Werner Skripalle S Finanzamt Bergisch Gladbach An authorization by the Council to introduce a special measure for derogation from the Sixth Directive [...] whereby, in order to prevent tax avoidance, in the case of supplies for consideration made between associated persons the cost to the taxable person within the meaning of Article 11(A)(1)(c) of the Sixth Directive is to be used as the minimum basis of assessment is not covered by Article 27 of the Directive where the agreed consideration represents the market rate but is less than the minimum basis of assessment. [1997] ECR I-2847 Case C-2/95 5 June 1997 Sparekassernes Datacenter S Skatteministeriet 1. Points 3 and 5 of Article 13(B)(d) of the Sixth Directive [...], are to be interpreted as meaning that the exemption is not subject to the condition that the transactions be effected by a certain type of institution, by a certain type of legal person or wholly or partly by certain electronic means or manually. 2. The exemption provided for points 3 and 5 of Article 13(B)(d) of the Sixth Directive is not subject to the condition that the service be provided by an institution which has a legal relationship with the end customer. The fact that a transaction covered by those provisions is effected by a third party but appears to the end customer to be a service provided by the bank does not preclude exemption for the transaction. 3. Point 3 of Article 13(B)(d) of the Sixth Directive is to be interpreted as meaning that transactions concerning transfers and payments include operations carried out by a data-handling centre if those operations are distinct in character and are specific to, and essential for, the exempt transactions. [1997] ECR I-3017 Case C-45/95 25 June 1997 Commission of the European Communities – Italian Republic 1. By enacting and maintaining in force legislation which does not exempt from VAT supplies of goods used wholly for an exempted activity or otherwise excluded from the right of deduction, the Italian Republic has failed to fulfil its obligations under Article 13(B)(c) of the Sixth Directive [...]; 2. The parties are ordered to bear their own costs. [1997] ECR I-3605 Cases C-370/95, C-371/95 and C-372/95 26 June 1997 Careda SA, Federación Nacional de Operadores de Máquinas Recreativas y de Azar (Femara) and Asociación Española de Empresarios de Máquinas Recreativas (Facomare) S Administración General del Estado (Ministerio de Economía y Hacienda) 1. Article 33 of the Sixth Directive [...] is to be interpreted as meaning that, in order for a tax to be characterized as a turnover tax, it is not necessary for the relevant national legislation expressly to provide that it may be passed on to the consumer. 2. Article 33 of the Sixth Directive [...] is to be interpreted as meaning that, in order for a tax to be characterized as a turnover tax, it is not necessary for the passing on of the tax to the consumer to be recorded in an invoice or other document serving as invoice. For the purposes of the application of this provision, it is in any event for the national court to establish whether the tax at issue is capable of being charged on the movement of goods and services in a manner comparable to VAT, by examining whether it exhibits the essential characteristics of VAT. That will be the case if it is generally applicable, if it is proportional to the price of the services, if it is charged at each stage of the production and distribution process and if it is imposed on the added value of the services. [1997] ECR I-3721
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 and 20: movable property for another purpos
Page 21 and 22: from the outset to remove the conse
Page 23: transport of those products from a
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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