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

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Case C-330/95 3 July 1997 Goldsmiths (Jewellers) Ltd. S Commissioners of Customs and Excise On a proper construction, the derogation provided for in the second subparagraph of Article 11(C)(1) of the Sixth Directive [...] does not authorize a Member State which enacts provisions for the refund of VAT in the case of total or partial non-payment of the consideration to refuse that refund where the unpaid consideration is in kind, when it permits a refund where the consideration is expressed in money. [1997] ECR I-3801 Case C-60/96 3 July 1997 Commission of the European Communities – French Republic 1. By introducing and maintaining in force an administrative provision extending to the letting of certain forms of movable property the exemption from VAT which, pursuant to Article 13(B)(b) of the Sixth Directive [...], is restricted exclusively to the letting of immovable property, the French Republic has failed to fulfil its obligations under Article 2 of that Directive; 2. The French Republic is ordered to pay the costs. [1997] ECR I-3827 Case C-190/95 17 July 1997 ARO Lease BV S Inspecteur der Belastingdienst Grote Ondernemingen, Amsterdam On a proper construction of Article 9(1) of Sixth Directive [...], a leasing company established in one Member State does not supply services from a fixed establishment in another Member State if it makes passenger cars available in the second State under leasing agreements to customers established there, if its customers have entered into contact with it through self-employed intermediaries established in the second State, if they have chosen their cars from dealers established in the second State, if the leasing company has acquired the cars in the second State, in which they are registered, and has made them available to its customers under leasing agreements drawn up and signed at its main place of business, and if the customers bear maintenance costs and pay road tax in the second State, but the leasing company does not have an office or any premises on which to store the cars there. [1997] ECR I-4383 Case C-145/96 16 September 1997 Bernd von Hoffmann S Finanzamt Trier On a proper construction, Article 9(2)(e), third indent, of the Sixth Directive [...] does not refer to the services of a member of an arbitration tribunal. [1997] ECR I-4857 Case C-130/96 17 September 1997 Solisnor-Estaleiros Navais SA S Fazenda Pública (Portuguese tax administration) Article 33 of the Sixth Directive [...] must be construed as not precluding the maintenance of a national charge having the characteristics of a stamp duty levied on works contracts and contracts for the supply of materials or any kind of consumer article, to the exclusion of a large portion of economic transactions in the Member State concerned. [1997] ECR I-5053 Case C-347/95 and C-28/96 17 September 1997 UCAL (União das Cooperativas Abastecedoras de Leite de Lisboa, UCRL) S Fazenda Pública Fricarnes SA S Fazenda Pública 1-2. ... 3. A tax levied only on certain products, which is not proportional to the price of those products, is not charged at each stage of the production and distribution process and is not imposed on Judgments of the Court of Justice – 14 © 2006 IBFD the added value of the products, is not in the nature of a turnover tax within the meaning of Article 33 of the Sixth Directive [...]. [1997] ECR I-4911 and [1997] ECR I-4939 Case C-141/96 17 September 1997 Bernhard Langhorst S Finanzamt Osnabrück-Land 1. Article 22(3)(c) of the Sixth Directive [...], authorizes Member States to regard a credit note issued by the recipient of the goods or services as a “document serving as an invoice”, where it includes the information prescribed for invoices by that Directive, it is drawn up with the agreement of the taxable person who supplies the goods or services, and the latter is able to contest the amount of VAT mentioned. 2. A taxable person who has not contested the mention, in a credit note serving as an invoice, of an amount of VAT greater than that owed by reason of taxable transactions may be regarded as the person who has mentioned that amount, and is consequently liable to pay the amount shown, within the meaning of Article 21(1)(c) of the Sixth Directive. [1997] ECR I-5073 Case C-258/95 16 October 1997 Julius Fillibeck Söhne GmbH & Co KG S Finanzamt Neustadt 1. Article 2(1) of the Sixth Directive [...] is to be interpreted as meaning that an employer who provides transport for employees free of charge from their homes to the workplace where they are more than a specified distance apart, in the absence of any real connection either with the work performed or the wages received, does not effect a supply of services for consideration within the meaning of that provision. 2. Article 6(2) of the Sixth Directive [...] is to be interpreted as meaning that transport provided for employees free of charge by the employer between their homes and the workplace in a company vehicle serves, in principle, the employees' private purposes and thus serves purposes other than those of the business. However, that provision does not apply when, having regard to certain circumstances, such as the difficulty of finding other suitable means of transport and changes in the place of work, the requirements of the business make it necessary for the employer to provide transport for employees, in which case the supply of those transport services is not effected for purposes other than those of the business. 3. The answer to the second question also applies when the employer does not convey the employees in its own vehicles, but commissions one of its employees to provide the transport using his own private vehicle. [1997] ECR I-5577 Case C-116/96 6 November 1997 Reisebüro Binder GmbH S Finanzamt Stuttgart-Körperschaften Article 9(2)(b) of Sixth Directive [...] must be interpreted as meaning that, in the case of the supply of cross-frontier passenger transport on an all-inclusive basis, the total consideration for that service must, for the purposes of determining the part of the transport operation taxable in each of the Member States concerned, be allocated on a pro rata basis, having regard to the distances covered in each such State. [1997] ECR I-6103 Case C-408/95 11 November 1997 Eurotunnel SA, France Manche SA, Eurotunnel PLC and the Channel Tunnel Group Limited/SA SNAT Nouvelle d' Armement Transmanche interveners: S International Duty Free Confederation, S Airport Operators Association Limited, S Cie Maritime Bretagne Angleterre Irlande and S Passenger Shipping Association Limited 1. A natural or legal person may challenge before a national
court the validity of provisions in Directives, such as Article 1(22) of Directive 91/680/EEC [...] and Article 28 of Directive 92/12/EEC [...], even though that person has not brought an action for annulment of those provisions pursuant to Article 173 of the EC Treaty and even though a court of another Member State has already given judgment in separate proceedings. 2. Consideration of the questions has not disclosed any factor of such a kind as to affect the validity of Article 1(22) of Directive 91/680 or Article 28 of Directive 92/12. [1997] ECR I-6315 Cases C-286/94, C-340/95, C-401/95 and C-47/96 18 December 1997 Garage Molenheide BVBA and others S Belgian State 1. Article 18(4) of the Sixth Directive [...] does not in principle preclude measures of the kind at issue in the main proceedings. 2. However, the principle of proportionality is applicable to national measures which, like those at issue in the main proceedings, are adopted by a Member State in the exercise of its powers relating to VAT, in that, if they went further than was necessary in order to attain their objective, they would undermine the principles of the common system of VAT, in particular the conditions governing deductions, which are an essential component of that system. It is for the national court to examine whether or not the measures in question and the manner in which they are applied by the competent administrative authority are proportionate. In the context of that examination, if the national provisions or a particular construction of them would constitute a bar to effective judicial review, in particular review of the urgency and necessity of retaining the refundable VAT balance, and would prevent the taxable person from applying to a court for replacement of the retention by another guarantee sufficient to protect the interests of the Treasury but less onerous for the taxable person, or would prevent an order from being made, at any stage of the procedure, for the total or partial lifting of the retention, the national court should disapply those provisions or refrain from placing such a construction on them. Moreover, in the event of the retention being lifted, calculation of the interest payable by the Treasury which did not take as its starting point the date on which the VAT balance in question would have had to be repaid in the normal course of events would be contrary to the principle of proportionality. [1997] ECR I-7281 Case C-384/95 18 December 1997 Landboden-Agrardienste GmbH & Co. KG S Finanzamt Calau On a proper construction of Articles 6(1) and 11(A)(1)(a) of the Sixth Directive [...], an undertaking given by a farmer under a national compensation scheme not to harvest at least 20% of his potato crop does not constitute a supply of services for the purposes of that Directive. Consequently, compensation received for that purpose is not subject to turnover tax. [1997] ECR I-7387 Case C-37/95 15 January 1998 Ghent Coal Terminal NV S Belgian State Article 17 of the Sixth Directive [...] must be construed as allowing a taxable person acting as such to deduct the VAT payable by him on goods or services supplied to him for the purpose of investment work intended to be used in connection with taxable transactions. The right to deduct remains acquired where, by reason of circumstances beyond his control, the taxable person has never made use of those goods or services for the purpose of carrying out taxable transactions. A supply of investment goods during the adjustment period, where such occurs, may give rise to an adjustment of the deduction under the conditions set out in Article 20(3) of Directive 77/388. [1998] ECR I-1 Judgments of the Court of Justice – 15 © 2006 IBFD Case C-346/95 12 February 1998 Elisabeth Blasi S Finanzamt München I Article 13(B)(b)(1) of Sixth Directive [...] may be construed as meaning that the provision of short-term accommodation for guests is taxable, as constituting the provision of accommodation in sectors with a function similar to that of the hotel sector. In that regard, Article 13(B)(b)(1) does not preclude taxation in respect of agreements concluded for a period of less than six months, if that duration is deemed to reflect the parties' intention. It is, however, for the national court to determine whether, in a case before it, certain factors (such as the automatic renewal of the letting agreement) [1998] ECR I-481 Case C-318/96 19 February 1998 SPAR Österreichische Warenhandels AG S Finanzdirektion für Salzburg The Sixth Directive [...], and in particular Articles 17(2) and 33 thereof, does not preclude a levy such as the Kammerumlage, provided for in Article 57(1) to (6) of the Handelskammergesetz, which is payable by members of chambers of commerce whose turnover exceeds a certain amount, is calculated in principle on the basis of the VAT included in the price of the goods and services supplied to them, and is not deductible from the VAT payable by them on the commercial transactions which they carry out. [1998] ECR I-785 Case C-124/96 7 May 1998 Commission of the European Communities – Kingdom of Spain 1. By providing that the exemption from VAT in respect of supplies closely linked to sport or physical education applies only to private establishments whose membership fees do not exceed a certain amount, the Kingdom of Spain has failed to fulfil its obligations under Article 13(A)(1)(m) of the Sixth Directive [...]. 2. The Kingdom of Spain is ordered to pay the costs. 3. The United Kingdom of Great Britain and Northern Ireland are ordered to bear its own costs. [1998] ECR I-2501 Case C-390/96 7 May 1998 Lease Plan Luxembourg SA S Belgian State 1. The term 'fixed establishment' in Article 9(1) of the Sixth Directive [...] must be interpreted in such a way that an undertaking established in one Member State which hires out or leases a number of vehicles to clients established in another Member State does not possess a fixed establishment in that other State merely by engaging in that hiring out or leasing. 2. It is contrary to Article 59 of the EC Treaty for national rules to provide that taxable persons not established in a Member State, who apply for a refund of VAT in accordance with the Eighth Directive 79/1072/EEC [...], are entitled to interest only from such time as notice to pay was served on that Member State and at a lower rate than that applied to the interest paid to taxable persons established in the territory of that State automatically on the expiry of the statutory timelimit for reimbursement. [1998] ECR I-2553 Case C-3/97 28 May 1998 Criminal proceedings against John Charles Goodwin and Edward Thomas Unstead On a proper construction of Article 2 of the Sixth Directive [...] VAT is payable on the supply of counterfeit perfumes. [1998] ECR I-3257
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 and 24: transport of those products from a
Page 25: and c. a customer purchases such an
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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