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

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Table of Contents – 4 Case Date Parties involved Key word(s) Page C-60/96 07-03-1997 Commission – France Exemption S Letting of movable property 14 C-63/96 29-05-1997 Werner Skripalle Special measure S Connected persons 13 C-116/96 11-06-1997 Reisebüro Binder Place of supply S International transport of passengers C-124/96 05-07-1998 Commission – Spain Exemption S Sports S Maximum membership fee C-130/96 17-09-1997 Solisnor-Estaleiros Navais Charges characterized as turnover tax 14 C-141/96 17-09-1997 Bernhard Langhorst Credit note serving as invoice 14 C-145/96 16-09-1997 Bernd von Hoffmann Place of supply S Member of arbitration tribunal 14 C-172/96 14-07-1998 The First National Bank of Chicago Services S Foreign exchange transactions 16 C-308/96 22-10-1998 Madgett and Baldwin (Howden Court Hotel) Travel agents S Transport of guests/excursions 16 C-318/96 19-02-1998 SPAR Charges characterized as turnover tax 15 C-349/96 25-02-1999 Card Protection Plan Exemption S Insurance 17 C-361/96 06-11-1998 Grandes Sources d'Eaux Minérales Françaises © 2006 IBFD Refund to non-resident traders S Duplicate invoice C-390/96 05-07-1998 Lease Plan Luxembourg Fixed establishment S Lease of cars S Interest 15 C-3/97 28-05-1998 Goodwin and Unstead Supply of counterfeit perfumes 15 C-48/97 27-04-1999 Kuwait Petroleum Taxable amount S Price discounts S Goods in exchange of vouchers C-85/97 19-11-1998 Société Financière d'lnvestissements (SFI) Time of chargeability S Free transport of employees C-94/97 22-10-1998 Madgett and Baldwin (Howden Court Hotel) Travel agents S Transport of guests/excursions 16 C-136/97 29-04-1999 Norbury Developments Exemption S Supply of building land 17 C-149/97 11-12-1998 Institute of the Motor Industry Exemption S Trade-union organization 16 C-181/97 28-01-1999 van der Kooy Importation from Antilles 17 C-216/97 09-07-1999 Gregg and Gregg Exemption S Recognized institutions 17 C-276/97 09-12-2000 Commission – France Activities as 'public authority' S Toll 19 C-305/97 10-05-1999 Royscot Leasing Deduction S Business purposes S Stand-still 17 C-338/97 06-08-1999 Erna Pelzl Charges characterized as turnover tax 17 C-344/97 06-08-1999 Wiener Städtische Allgemeine Versicherung Charges characterized as turnover tax 17 C-358/97 09-12-2000 Commission – Ireland Activities as 'public authority' S Toll 19 C-359/97 09-12-2000 Commission – United Kingdom Activities as 'public authority' S Toll 19 C-381/97 12-03-1998 Belgocodex Exemption S Abolition of option for taxation 16 C-390/97 06-08-1999 STUAG Bau-Aktiengesellschaft Charges characterized as turnover tax 17 C-408/97 09-12-2000 Commission – Netherlands Activities as 'public authority' S Toll 19 C-414/97 16-09-1999 Commission – Spain Exemption S Import and ICA of military goods 17 C-429/97 25-01-2001 Commission – France Place of supply S Subcontracting 20 C-437/97 03-09-2000 Evangelischer Krankenhausverein Ikera Warenhandelsgesellschaft Charges characterized as turnover tax 18 C-12/98 02-03-2000 Miguel Amengual Far Exemption S Letting for dwelling purposes 18 C-23/98 27-01-2000 Heerma Economic activities S Supply by partner to partnership C-98/98 06-08-2000 Midland Bank Deduction S Direct relationship with taxable supply C-110/98 through C-147/98 21-03-2000 Gabalfrisa Economic activities S Conditional deduction 18 C-158/98 29-06-1999 Coffeeshop 'Siberië' Renting out a space for the sale of drugs 17 C-260/98 09-12-2000 Commission – Greece Activities as public authority S Toll 19 C-276/98 03-08-2001 Commission – Portugal Reduced rate S Alternative energy, agricultural tools [...] C-338/98 11-08-2001 Commission – Netherlands Deduction S Business use of employee's private car C-384/98 14-09-2000 D. Exemption S Medical services S Genetic affinity 19 C-396/98 06-08-2000 Schloßstraße Deduction S Changed legislation 18 C-400/98 06-08-2000 Brigitte Breitsohl Deduction S Planned economic activities 18 C-408/98 22-02-2001 Abbey National Deduction S Transfer of totality of goods 21 14 15 16 17 16 18 18 21 23
Table of Contents – 5 Case Date Parties involved Key word(s) Page C-409/98 10-09-2001 Mirror Inducement paid by landlord to future tenant 23 C-415/98 03-08-2001 Laszlo Bakcsi Capital good for business and private purposes S Sale C-427/98 15-10-2002 Commission – Germany Taxable amount S Price reduction coupons 25 C-446/98 14-12-2000 Câmara Municipal do Porto Activities as 'public authority' S Letting of parking space C-454/98 19-09-2000 Schmeink & Cofreth, M. Strobel Invoice S Adjustment of improper invoicing 19 C-455/98 29-06-2000 Kaupo Salumets Smuggling of ethyl alcohol 18 C-481/98 05-03-2001 Commission – France Different rates on medicinal products 21 C-34/99 15-05-2001 Primback Taxable amount S Interest-free credit 21 C-36/99 07-01-2001 Idéal Tourisme Transport of passengers by bus or aircraft 18 C-76/99 01-11-2001 Commission – France Exemption S Fixed allowance for transport of samples C-83/99 18-01-2001 Commission – Spain Reduced rate S Toll 20 C-86/99 29-05-2001 Freemans Time of discount 22 C-108/99 10-09-2001 Cantor Inducement paid by tenant to future tenant 23 C-136/99 07-01-2001 Société Monte Dei Paschi Di Siena Refund to non-resident traders 18 C-142/99 14-11-2000 Floridienne, Berginvest Deduction S Holding company S Dividend and interest C-150/99 18-01-2001 Stockholm Lindöpark Exemption S Letting of immovable property S Golf C-177/99 19-09-2000 Ampafrance Deduction S Special measure 19 C-181/99 19-09-2000 Sanofi Synthélabo Deduction S Special measure 19 C-213/99 12-07-2000 de Andrade Importation – Time-limits expired 20 C-240/99 03-08-2001 Försäkringsaktiebolaget Skandia (publ) Exemption S Business activities of insurance company C-267/99 10-11-2001 Urbing (Adam) Management agent S Liberal profession 23 C-322/99 C-323/99 17-05-2001 Hans-Georg Fischer Klaus Brandenstein © 2006 IBFD Withdrawal from business S Components 22 C-326/99 10-04-2001 Goed Wonen Rights in rem: supply of goods S Letting 22 C-345/99 14-06-2001 Commission – France Deduction S Cars exclusively used for driving instruction C-371/99 07-11-2002 Liberexim Importation S Non-discharge of documents 24 C-380/99 07-03-2001 Bertelsmann AG Taxable amount S Bonus in kind S Delivery costs C-398/99 16-01-2003 Yorkshire Co-operatives Taxable amount S Redemption of coupons 25 C-404/99 29-03-2001 Commission – France Taxable amount S Service charge 21 C-409/99 01-08-2002 Metropol Treuhand – Michael Stadler Deduction S Standstill 23 C-498/99 19-09-2002 Town & County Factors Competition – Debts binding in honour only 25 C-16/00 27-09-2001 Cibo Participations Deduction S Holding company 22 T-36/00 02-07-2001 Elder Access to the minutes of the VAT Committee 21 C-40/00 14-06-2001 Commission – France Deduction S Reintroduction of exclusion 22 C-62/00 07-11-2002 Marks & Spencer Retroactive curtailing limitation period for refund of unduly paid VAT C-78/00 25-10-2001 Commission – Italy Refund by way of Government bonds 23 C-101/00 19-09-2002 Antti Siilin, Tulliasiamies Charge characterized as turnover tax 25 C-102/00 07-12-2001 Welthgrove Economic activities S Holding company 22 C-108/00 15-03-2001 Syndicat der Producteurs Indépendants (SPI) Advertising services S Indirect supply 21 C-141/00 09-10-2002 Ambulanter Pflegedienst Kügler Exemption S Home-care 24 C-144/00 04-03-2003 Matthias Hoffmann Exemption S Cultural Services S Soloists 25 C-169/00 03-07-2002 Commission – Finland Exemption S Works of Art 24 C-174/00 21-03-2002 Kennemer Golf & Country Club Exemption S Profit making 24 C-184/00 22-11-2001 Office des produits wallons ASBL Taxable amount S Subsidies 23 C-235/00 12-01-2002 CSC Financial Services Exemption S Transactions in securities S Information C-267/00 21-03-2002 Zoological Society of London Exemption S Voluntary management 24 21 20 20 20 20 21 22 22 24 23
Page 1 and 2: International VAT Monitor European
Page 3 and 4: Table of Contents - 1 Case Date Par
Page 5: Table of Contents - 3 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 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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