When does the carrying out of transactions for consideration give rise to an economic activity relevant for VAT purposes? An insight into the relationship between the notions of consideration and income according to the Court of Justice of the EU

M. Mantovani
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引用次数: 1

Abstract

ABSTRACT The difference between consideration and income is relevant for VAT purposes. A supply of goods or a provision of services is subject to VAT if it is carried out for consideration. An activity is economic when it is carried out for the purposes of obtaining income on a continuing basis. Supplying goods or services for consideration does not mean that such an activity is economic for VAT purposes and the person who carries it out is a taxable person. To this end, income has to be yielded from the activity. The Court of Justice of the European Union has recently addressed the issue of the difference between income and consideration in two similar cases. Starting from these cases, the article analyses the concepts of consideration, economic activity and taxable person, and their mutual relationships, with a view to explaining when carrying out transactions for consideration gives rise to an economic activity relevant for VAT purposes and, as a consequence, the person who runs the activity becomes a VAT taxable person.
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什么时候进行的对价交易会产生与增值税相关的经济活动?根据欧盟法院对对价概念与收入之间关系的洞察
对价和收入之间的差异与增值税有关。提供货物或提供服务,如果是有偿的,则需缴纳增值税。当一项活动是为了在持续的基础上获得收入而进行时,该活动就是经济性的。提供商品或服务以供考虑并不意味着此类活动在增值税目的下是经济的,并且进行此类活动的人是应纳税的人。为此目的,必须从活动中产生收入。欧洲联盟法院最近在两个类似的案件中处理了收入和对价之间差别的问题。本文从这些案例出发,分析了对价、经济活动和应税人的概念及其相互关系,旨在解释在进行对价交易时,产生了与增值税有关的经济活动,从而使经营该活动的人成为增值税应税人。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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