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

More documents

Recommendations

Info

the period laid down in the first subparagraph, which expenditure should not be eligible for deduction of VAT. [1999] ECR I-6671 Case C-23/98 27 January 2000 J. Heerma and Maatschap J. Heerma and K. Heerma- Graanstra S Staatssecretaris van Financiën Article 4(1) of the Sixth Directive [...] is to be interpreted as meaning that, where a person's sole economic activity, within the meaning of that provision, consists in the letting of an item of tangible property to a company or a partnership, such as a partnership governed by Netherlands law, of which he is a member, that letting must be regarded as an independent activity within the meaning of that provision. [2000] ECR I-419 Case C-12/98 3 February 2000 Miguel Amengual Far S Juan Amengual Far Article 13(B)(b) of the Sixth Directive [...] allows Member States, by means of a general rule, to subject to VAT lettings of immovable property and, by way of exception, to exempt only lettings of immovable property to be used for dwelling purposes. [2000] ECR I-527 Case C-437/97 9 March 2000 Evangelischer Krankenhausverein Wien S Abgabenberufungskommission and Ikera Warenhandelsgesellschaft mbH. S Oberösterreichische Landesregierung 1. Article 33 of the Sixth Directive [...], as amended by Directive 91/680/EEC [...], does not preclude the maintenance of a tax such as the duty on beverages and ice cream at issue in the main proceedings, which is levied on the supply for consideration of ice cream (including fruits processed therein or added thereto) and of beverages, in each case including the containers and accessories sold with the products. 2-3. ... [2000] ECR I-1157 Cases C-110/98 through C-147/98 21 March 2000 Gabalfrisa S.L. and others S Administración Estatal de la Agencia Tributaria (AEAT) Article 17 of the Sixth Directive [...] precludes national legislation which makes the exercise of the right to deduct VAT paid by a taxable person liable thereto before he starts regularly carrying out taxable transactions conditional upon the fulfilment of certain requirements such as the submission of an express request to that effect before the tax concerned becomes due and compliance with a time-limit of one year between that submission and the actual commencement of taxable transactions, and which penalises infringement of those requirements by forfeiture of the right to deduct or deferment of the exercise of that right until the time at which taxable transactions actually begin to be carried out on a regular basis. [2000] ECR I-1577 Case C-98/98 8 June 2000 Midland Bank plc S Commissioners of Customs and Excise 1. Article 2 of the First Directive [...] and Article 17(2), (3) and (5) of the Sixth Directive [...] must be interpreted as meaning that, in principle, the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to entitlement to deduct is necessary before the taxable person is entitled to deduct input VAT and in order to determine the extent of such entitlement. 2. It is for the national court to apply the 'direct and immediate link' test to the facts of each case before it. A taxable person who makes transactions in respect of which VAT is deductible and transactions in respect of which it is not may deduct the VAT in respect of the goods or services acquired by him, Judgments of the Court of Justice – 18 © 2006 IBFD provided that such goods or services have a direct and immediate link with the output transactions in respect of which VAT is deductible, without it being necessary to make a distinction depending on whether Article 17(2), (3) or (5) of the Sixth Directive is applied. However, such a taxable person cannot deduct in its entirety the VAT charged on input services where they have been utilized not for the purpose of carrying out a deductible transaction but in the context of activities which are no more than the consequence of making such a transaction, unless that person can show by means of objective evidence that the expenditure involved in the acquisition of such services is part of the various cost components of the output transaction. [2000] ECR I-4177 Case C-396/98 8 June 2000 Grundstückgemeinschaft Schloßstraße GbR S Finanzamt Paderborn Article 17 of the Sixth Directive [...] must be interpreted as meaning that a taxable person's right to deduct VAT paid in respect of goods or services supplied to him with a view to his carrying out certain letting operations is retained where a legislative amendment post-dating the supply of those goods or services but pre-dating the commencement of such operations deprives the taxable person concerned of the right to waive exemption thereof, even if the VAT was assessed subject to subsequent review. [2000] ECR I-4279 Case C-400/98 8 June 2000 Brigitte Breitsohl S Finanzamt Goslar 1. Articles 4 and 17 of the Sixth Directive [...] are to be interpreted as meaning that the right to deduct the VAT paid on transactions carried out with a view to the realisation of a planned economic activity still exists even where the tax authority is aware, from the time of the first tax assessment, that the economic activity envisaged, which was to give rise to taxable transactions, will not be taken up. 2. Article 4(3)(a) of the Sixth Directive [...] is to be interpreted as meaning that the option for taxation exercised at the time of the supply of buildings or parts of buildings and the land on which they stand must relate inseparably to the buildings or parts of buildings and the land on which they stand. [2000] ECR I-4321 Case C-455/98 29 June 2000 Kaupo Salumets S Tullihallitus Sixth Directive [...], Directive 92/12/EEC [...], Directive 92/83/EEC [...] and Regulation (EEC) No. 2913/92 [...] must be interpreted as meaning that their provisions on liability to tax and tax debts apply also to contraband importation into Community customs territory of ethyl alcohol from non-member countries. [2000] ECR I-4993 Case C-36/99 13 July 2000 Idéal Tourisme SA S Belgian State In the present state of harmonization of the laws of the Member States relating to the common system of VAT, the Community principle of equal treatment does not preclude legislation of a Member State which on the one hand, in accordance with Article 28(3)(b) of the Sixth Directive [...], in the version of Directive 96/95/EC [...], continues to exempt international passenger transport by air, and on the other hand taxes international passenger transport by coach. [2000] ECR I-6049 Case C-136/99 13 July 2000 Société Monte Dei Paschi Di Siena S Ministre du Budget, Ministre de l'Économie et des Finances Articles 2 and 5 of the Eighth Directive [...] must be interpreted as meaning that:
S they grant taxable persons established in a Member State where only part of their transactions are taxed a right to partial refund of the VAT which has been charged in a Member State where they are not established on goods or services used for the purposes of their transactions in the Member State of establishment; S the amount of VAT refundable is calculated, first, by determining which transactions give rise to a right to deduction in the Member State of establishment and, second, by taking account solely of the transactions which would also give rise to a right of deduction in the Member State of refund if they were carried out there and of the expenses giving rise to a right to deduction in the latter State. [2000] ECR I-6109 Case C-276/97 12 September 2000 Commission of the European Communities – French Republic 1. By failing to charge VAT on motorway tolls collected as consideration for the service supplied to users, where that service is not provided by a body governed by public law within the meaning of Article 4(5) of the Sixth Directive [...], and by failing to make available to the Commission of the European Communities as own resources accruing from VAT the amounts corresponding to the VAT which should have been levied on those tolls together with interest for late payment, the French Republic has failed to fulfil its obligations under Articles 2 and 4 of that Directive and under Regulation (EEC, Euratom) No. 1553/89 [...] and Regulation (EEC, Euratom) No. 1552/89 [...]; 2. The French Republic is ordered to bear the costs. [2000] ECR I-6251 Case C-358/97 12 September 2000 Commission of the European Communities – Ireland 1. By failing to subject to VAT tolls collected for the use of toll roads and toll bridges as consideration for the service supplied to users, when that service is not provided by a body governed by public law within the meaning of Article 4(5) of the Sixth Directive [...], and by failing to make available to the Commission of the European Communities as own resources accruing from VAT the amounts corresponding to the tax which should have been levied on those tolls together with interest for late payment, Ireland has failed to fulfil its obligations under Articles 2 and 4 of that Directive and under Regulation (EEC, Euratom) No. 1553/89 [...] and Regulation (EEC, Euratom) No. 1552/89 [...]. 2. Ireland is ordered to bear the costs. [2000] ECR I-6301 Case C-359/97 12 September 2000 Commission of the European Communities – United Kingdom of Great Britain and Northern Ireland 1. By failing to subject to VAT tolls collected for the use of toll roads and toll bridges as consideration for the service supplied to users, where that service is not provided by a body governed by public law within the meaning of Article 4(5) of the Sixth Directive [...], and by failing to make available to the Commission of the European Communities as own resources accruing from VAT the amounts corresponding to the tax which should have been levied on those tolls together with interest for late payment, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Articles 2 and 4 of that Directive and under Regulation (EEC, Euratom) No. 1553/89 [...] and Regulation (EEC, Euratom) No. 1552/89 [...]; 2. The United Kingdom of Great Britain and Northern Ireland is ordered to bear the costs. [2000] ECR I-6355 Judgments of the Court of Justice – 19 © 2006 IBFD Case C-408/97 12 September 2000 Commission of the European Communities – Kingdom of the Netherlands 1) 1. The application is dismissed; 2. The Commission of the European Communities is ordered to bear the costs. [2000] ECR I-6417 1) The Commission claimed that VAT should have been charged on tolls collected for the use of roads. Case C-260/98 12 September 2000 Commission of the European Communities – Hellenic Republic 1) 1. The application is dismissed; 2. The Commission of the European Communities is ordered to bear the costs. [2000] ECR I-6537 1) The Commission claimed that VAT should have been charged on tolls collected for the use of roads. Case C-384/98 14 September 2000 D. S W. Article 13(A)(1)(c) of the Sixth Directive [...] is to be interpreted as meaning that it does not apply to services consisting, not in providing care to persons by diagnosing and treating a disease or any other health disorder, but in establishing the genetic affinity of individuals through biological tests. The fact that the doctor acting as expert was instructed by a court is irrelevant in that regard. [2000] ECR I-6795 Case C-454/98 19 September 2000 Schmeink & Cofreth AG & Co. KG S Finanzamt Borken M. Strobel S Finanzamt Esslingen 1. Where the issuer of the invoice has in sufficient time wholly eliminated the risk of any loss in tax revenues, the principle of the neutrality of VAT requires that VAT which has been improperly invoiced can be adjusted without such adjustment being made conditional upon the issuer of the relevant invoice having acted in good faith. 2. It is for the Member States to lay down the procedures to apply as regards the adjustment of improperly invoiced VAT, provided that such adjustment is not dependent on the discretion of the tax authorities. [2000] ECR I-6973 Cases C-177/99 and C-181/99 19 September 2000 Ampafrance SA S Directeur des services fiscaux de Maine-et- Loire Sanofi Synthélabo S Directeur des services fiscaux du Val-de- Marne 1) Council Decision 89/487/EEC of 28 July 1989 authorizing the French Republic to apply a measure derogating from the second subparagraph of Article 17(6) of the Sixth Directive [...] is invalid. 1) Article 1 of Decision 89/487 provided: 1. By way of derogation from the second subparagraph of Article 17(6) of the Sixth Directive, the French Republic is hereby authorized, on a temporary basis and until such time as Community rules determining the treatment of expenditure referred to in the first subparagraph of that paragraph come into force, to exclude expenditure in respect of accommodation, food, hospitality and entertainment from the right to deduct VAT previously charged. 2. The exclusion referred to in paragraph 1 shall not apply to: S expenditure incurred by a taxable person in respect of the supply by him of accommodation, meals, food or drink for consideration, S expenditure on accommodation provided free of charge for security caretaking or supervisory staff on works, sites or business premises, S expenditure incurred by a taxable person in carrying out his contractual or legal responsibility towards customers. [2000] ECR I-7013
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 26: and c. a customer purchases such an
Page 27 and 28: court the validity of provisions in
Page 29: not been adopted. [1998] ECR I-8153
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

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

Create successful ePaper yourself

Delete template?

Save as template?