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

More documents

Recommendations

Info

Case C-169/00 7 March 2002 Commission of the European Communities – Republic of Finland 1. By maintaining in force legislation exempting from VAT the sale of a work of art by the artist, either directly or through an agent, and the importation of a work of art by the ownerartist, the Republic of Finland has failed to fulfil its obligations under Article 2 of the Sixth Directive [...]. 2. The Republic of Finland is ordered to pay the costs. [2002] ECR I-2433 Case C-174/00 21 March 2002 Kennemer Golf & Country Club S Staatssecretaris van Financiën 1. Article 13(A)(1)(m) of the Sixth Directive [...] is to be interpreted as meaning that the categorisation of an organisation as 'non-profit-making must be based on all the organisation's activities. 2. Article 13(A)(1)(m) of Directive 77/388 is to be interpreted as meaning that an organisation may be categorised as 'non-profit-making’ even if it systematically seeks to achieve surpluses which it then uses for the purposes of the provision of its services. The first part of the optional condition set out in the first indent of Article 13(A)(2)(a) of Directive 77/388 is to be interpreted in the same way. 3. Article 2(1) of Directive 77/388 is to be interpreted as meaning that the annual subscription fees of the members of a sports association such as that concerned in the main proceedings, can constitute the consideration for the services provided by the association, even though members who do not use or do not regularly use the association's facilities must still pay their annual subscription fees. [2002] ECR I-3293 Case C-267/00 21 March 2002 Zoological Society of Londen S Commissioners of Customs and Excise 1. On a proper construction of the second indent of Article 13(A)(2)(a) of the Sixth Directive [...], the condition requiring a body to be managed and administered on an essentially voluntary basis refers only to members of that body who are designated in accordance with its constitution to direct it at the highest level, as well as other persons who, without being designated by the constitution, in fact direct inasmuch as they take the decisions of last resort concerning the policy of that body, especially in the financial area, and carry out the higher supervisory tasks. 2. On a proper construction of the second indent of Article 13(A)(2)(a) of the Sixth Directive, the words 'on an essentially voluntary basis’ refer both to the composition of the organs entrusted with the tasks of managing and administering a body of the kind referred to in that provision or, as the case may be, the persons who actually direct, without being designated by the constitution, and to the reward which they receive from the latter. [2002] ECR I-3353 Case C-353/00 13 June 2002 Keeping Newcastle Warm Limited S Commissioners of Customs and Excise Article 11(A)(1)(a) of the Sixth Directive [...] is to be interpreted as meaning that a sum such as that paid in the case in the main proceedings constitutes part of the consideration for the supply of services and forms part of the taxable amount in respect of that supply for the purposes of VAT. [2002] ECR I-5419 Case C-287/00 20 June 2002 Commission of the European Communities – Federal Republic of Germany 1. By exempting from VAT the research activities carried out for Judgments of the Court of Justice – 24 © 2006 IBFD consideration by public-sector higher-education establishments pursuant to Paragraph 4(21a) of the 'Umsatzsteuergesetz' (Law on Turnover Taxes) of 27 April 1993, as amended by Paragraph 4(5) of the 'Umsatzsteuergesetz-Änderungsgesetz' of 12 December 1996, the Federal Republic of Germany has failed to fulfil its obligations under Article 2 of the Sixth Directive [...]; 2. The Federal Republic of Germany is ordered to pay the costs. [2002] ECR I-5811 Case C-371/99 11 July 2002 Liberexim BV S Staatssecretaris van Financiën 1. Where goods transported by road under the external Community transit arrangements, are placed on the Community market after a number of irregularities have been committed in respect of those goods in various Member States, the goods cease to be covered by those arrangements within the meaning of Article 7(3) of the Sixth Directive [...], as amended by Council Directive 92/111/EEC [...], on the territory of the Member State where the first operation can be regarded as a removal of the goods from customs supervision was carried out. Any act or omission which prevents, if only for a short time, the competent authorities from gaining access to the goods under customs supervision and from monitoring them as provided for by the Community customs provisions must be regarded as a removal of the goods in question from customs 1) supervision . 2. Removal of goods from customs supervision does not require intent, but, instead, only that certain objective conditions be met. [2002] ECR I-6227 1) In the circumstances such as those in the main proceedings, irregularities committed in a Member State [...], consisting of breaking of seals, unloading of goods and the placing them on the market, constitute a removal of the goods from customs supervision and therefore cause the goods to cease to be covered by the external Community transit arrangements. On the other hand, [...] the fact that the original tractor was previously replaced by a new tractor in another Member State, without the seals being broken and without unloading or transshipment of the goods, would not have prevented the competent customs authorities from carrying out, where appropriate, its supervisory function (paragraph 56). Case C-62/00 11 July 2002 Marks & Spencer plc S Commissioners of Customs and Excise National legislation retroactively curtailing the period within which repayment may be sought of sums paid by way of VAT collected in breach of provisions with direct effect of the Sixth Directive [...], such as those in Article 11(A)(1), is incompatible with the principles of effectiveness and of the protection of legitimate expectations. [2002] ECR I -6325 Case C-141/00 10 September 2002 Ambulanter Pflegedienst Kügler GmbH S Finanzamt für Körperschaften I in Berlin 1. The exemption envisaged in Article 13(A)(1)(c) of the Sixth Directive [...] is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision. 2. The exemption envisaged in Article 13(A)(1)(c) of the Sixth Directive [...] applies to the provision of care of a therapeutic nature by a capital company running an out-patient service under which care, including homecare, is provided by qualified nursing staff, to the exclusion of the provision of general care and domestic help. 3. a. The provision of general care and domestic help by an out-patient care service to persons in a state of physical or economic dependence amounts to the supply of services closely linked to welfare and social security work within the meaning of Article 13(A)(1)(g) of the Sixth Directive [...]. b. The exemption provided for in Article 13(A)(1)(g) of the Sixth Directive [...] may be relied upon by a taxable person before national courts in order to oppose national
ules incompatible with that provision. It is for the national court to establish, in the light of all relevant factors, whether the taxable person is an organisation recognised as charitable within the meaning of the aforesaid provision. [2002] ECR I-6833 Case C-498/99 17 September 2002 Town & County Factors Ltd S Commissioners of Customs and Excise 1. Article 2(1) of the Sixth Directive [...] must be interpreted as meaning that a supply of services which is effected for consideration but is not based on enforceable obligations, because it has been agreed that the provider is bound in honour only to provide the services, constitutes a transaction subject to VAT. 2. Article 11(A)(1)(a) of the Sixth Directive [...] must be interpreted as meaning that the full amount of the entry fees received by the organiser of a competition constitutes the taxable amount for that competition where the organiser has that amount freely at his disposal. [2002] ECR I-7173 Case C-101/00 19 September 2002 Tulliasiamies, Antti Siilin S Helsinki District Customs Board 1-3. [...] 4. A tax such as that at issue in the main proceedings, described in national law as 'value added tax on car tax', does not constitute 'VAT' within the meaning of the Sixth Directive [...], in the version of Council Directive 92/111/EEC [...], and is compatible with Article 33 of that Directive. 5. [...] [2002] ECR I-7487 Case C-427/98 15 October 2002 Commission of the European Communities – Federal Republic of Germany S By not adopting the measures necessary to allow adjustment of the taxable amount of the taxable person who has effected reimbursement where money-off coupons are reimbursed, the Federal Republic of Germany has failed to fulfil its obligations under Article 11 of the Sixth Directive [...], in the version contained in Council Directive 95/7/EC [...]; S The Federal Republic of Germany is ordered to pay the costs. S The United Kingdom of Great Britain and Northern Ireland is ordered to bear its own costs. [2002] ECR I-8315 Case C-398/99 16 January 2003 Yorkshire Co-operatives S Commissioners of Customs and Excise On a proper construction of Articles 11(A)(1)(a) and 11(C)(1) of the Sixth Directive [...], when, on the sale of a product, the retailer allows the final consumer to settle the sale price partly in cash and partly by means of a reduction coupon issued by the manufacturer of that product, and the manufacturer reimburses to the retailer the amount indicated on that coupon, the nominal value of that coupon must be included in the taxable amount in the hands of that retailer. [2003] ECR I-427 Case C-315/00 16 January 2003 Rudolf Maierhofer S Finanzamt Augsburg-Land 1. The letting of a building constructed from prefabricated components fixed to or in the ground in such a way that they cannot be easily dismantled or easily moved constitutes a letting of immovable property for the purposes of Article 13(B)(b) of Sixth Directive [...], even if the building is to be removed at the end of the lease and re-used on another site; 2. Whether the lessor makes available to the lessee both the building and the land on which it is erected or merely the building which he has erected on the lessee's land is irrelevant in Judgments of the Court of Justice – 25 © 2006 IBFD determining whether a letting constitutes a letting of immovable property for the purposes of Article 13(B)(b) of the Sixth Directive 77/388. [2003] ECR I-563 Case C-185/01 6 February 2003 Auto Lease Holland BV S Bundesamt für Finanzen Article 5(1) of the Sixth Directive [...] is to be interpreted as meaning that there is not a supply of fuel by the lessor of a vehicle to the lessee where the lessee fills up at filling stations the vehicle which is the subject-matter of a leasing contract, even if the vehicle is filled up in the name and at the expense of that lessor. [2003] ECR I-1317 Case C-144/00 3 April 2003 Matthias Hoffmann 1. Article 13(A)(1)(n) of the Sixth Directive [...], is to be interpreted to the effect that the expression 'other [recognised] cultural bodies' does not exclude soloists performing individually. 2. The heading of Article 13(A) of that Directive does not, of itself, entail restrictions on the possibilities of exemption provided for by that provision. [2003] ECR I-2921 Case C-269/00 8 May 2003 Wolfgang Seeling S Finanzamt Starnberg Articles 6(2)(a) and 13(B)(b) of the Sixth Directive [...] must be interpreted as precluding national legislation which treats as an exempt supply of services, on the basis that it constitutes a leasing or letting of immovable property within the meaning of Article 13(B)(b), the private use by a taxable person of part of a building which is treated as forming, in its entirety, part of the assets of his business. [2003] ECR I-4101 Case C-384/01 8 May 2003 Commission of the European Communities – French Republic 1) 1. The application is dismissed; 2. The Commission of the European Communities is ordered to pay the costs. [2003] ECR I-4395 1) The Commission claimed that applying a reduced rate to standing charges for the supply of electricity and gas, and the standard rate to the consumption of electricity and gas, France has infringed Article 12(3)(b) of the Sixth Directive. However, it has advanced no argument to the effect that the standing charge must be considered as a services, or adduced no evidence to show that the principle of fiscal neutrality is infringed by application of the reduced rate to one part of the supply of electricity and gas. Case C-438/01 5 June 2003 Design Concept SA – Flanders Expo SA Article 9(2)(e) of Sixth Directive [...] must be interpreted as applying to advertising services supplied indirectly to the advertiser and invoiced to an intermediate customer who in turn invoices them to the advertiser. The fact that the advertiser does not produce goods or services in the price of which the cost of the advertising services may be included is not relevant for the purpose of determining the place where the services are supplied to the intermediate customer. [2003] ECR I-5617 Case C-275/01 12 June 2003 Sinclair Collis Ltd S Commissioners of Customs and Excise On a proper construction of Article 13(B)(b) of the Sixth Directive [...], the grant, by the owner of premises to an owner of a cigarette vending machine, of the right to install the machine, and to operate and maintain it in the premises for a period of two years, in a place nominated by the owner of the premises, in
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 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: ply of goods' of the grant, transfe
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

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?