{"title":"Cross-border supplies and VAT groups: the Skandia America Corp judgment","authors":"E. Kristoffersson","doi":"10.5235/20488432.3.3.219","DOIUrl":"https://doi.org/10.5235/20488432.3.3.219","url":null,"abstract":"(2014). Cross-border supplies and VAT groups: the Skandia America Corp judgment. World Journal of VAT/GST Law: Vol. 3, No. 3, pp. 219-223.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122263454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2014-12-31DOI: 10.5235/20488432.3.3.191
Christian Amand
According to an administrative decision of the Belgian Tax Authorities, legal entities appointed as directors, managers and liquidators of companies should register for VAT and charge VAT on their operations, without the possibility of choice for non-taxation, as from 1 January 2015. Physical persons performing identical activities remain, however, outside of the scope of VAT. Pursuant to major unrest of the business community, this new interpretation has been postponed to 1 January 2016. Since no legal basis for this change has been provided, this article intends to provide a factual and legal background and suggests that this new interpretation violates Articles 9 and 10 of Directive 2006/112/EC (the VAT Directive).
{"title":"VAT status of legal entities appointed as directors of Belgian companies: VAT or no VAT?","authors":"Christian Amand","doi":"10.5235/20488432.3.3.191","DOIUrl":"https://doi.org/10.5235/20488432.3.3.191","url":null,"abstract":"According to an administrative decision of the Belgian Tax Authorities, legal entities appointed as directors, managers and liquidators of companies should register for VAT and charge VAT on their operations, without the possibility of choice for non-taxation, as from 1 January 2015. Physical persons performing identical activities remain, however, outside of the scope of VAT. Pursuant to major unrest of the business community, this new interpretation has been postponed to 1 January 2016. Since no legal basis for this change has been provided, this article intends to provide a factual and legal background and suggests that this new interpretation violates Articles 9 and 10 of Directive 2006/112/EC (the VAT Directive).","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"27 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133170304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2014-12-31DOI: 10.5235/20488432.3.3.201
Maria Kukawska, Mariusz Machciński
On domestic sales, Poland applies two reduced VAT rates of 5 per cent and 8 per cent, and a standard rate of 23 per cent. These rates have been in force since 1 January 2011 and all three rates may apply to foodstuffs. However, the groups of products to which each individual rate applies do not have sharply delineated boundaries. The methodology used by the Polish legislator to define the scope of goods and services subject to reduced VAT rates is peculiar and, in the authors’ view, is to a certain extent in breach of the principle of neutrality of VAT. In this article the authors present:
{"title":"Polish landscape in the area of VAT rates for foodstuffs from the perspective of the neutrality principle","authors":"Maria Kukawska, Mariusz Machciński","doi":"10.5235/20488432.3.3.201","DOIUrl":"https://doi.org/10.5235/20488432.3.3.201","url":null,"abstract":"On domestic sales, Poland applies two reduced VAT rates of 5 per cent and 8 per cent, and a standard rate of 23 per cent. These rates have been in force since 1 January 2011 and all three rates may apply to foodstuffs. However, the groups of products to which each individual rate applies do not have sharply delineated boundaries. The methodology used by the Polish legislator to define the scope of goods and services subject to reduced VAT rates is peculiar and, in the authors’ view, is to a certain extent in breach of the principle of neutrality of VAT. In this article the authors present:","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121228295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2014-12-31DOI: 10.5235/20488432.3.3.141
Michael Knops, M. Schaper
In this article, we explore the case law of the Court of Justice of the European Union on value added tax using network analysis. We carry out a case study on the collection of rulings dealing with the VAT treatment of holding companies and economic activities. We construct a case-to-case network and we identify the most important cases of this topic-specific collection of VAT cases. We make a contribution to knowledge by showing how the construction of a paragraph-to-paragraph network and the application of a community detection algorithm effectively assist in identifying core judicial rules in the CJEU's case law.
{"title":"Holding complexity: analysing the CJEU's VAT case law as a network","authors":"Michael Knops, M. Schaper","doi":"10.5235/20488432.3.3.141","DOIUrl":"https://doi.org/10.5235/20488432.3.3.141","url":null,"abstract":"In this article, we explore the case law of the Court of Justice of the European Union on value added tax using network analysis. We carry out a case study on the collection of rulings dealing with the VAT treatment of holding companies and economic activities. We construct a case-to-case network and we identify the most important cases of this topic-specific collection of VAT cases. We make a contribution to knowledge by showing how the construction of a paragraph-to-paragraph network and the application of a community detection algorithm effectively assist in identifying core judicial rules in the CJEU's case law.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126532851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2014-10-15DOI: 10.5235/20488432.3.2.120
Tina Ehrke-Rabel
Up to 31 December 1994 Mr Malburg held a 60% share in the German partnership Malburg & partner. This partnership was dissolved, with a portion of the client base being transferred to each of the partners. Mr Malburg founded a new partnership on 31 December 1994 in which he held a 95% share. According to the undisputed findings of fact, Mr Malburg made the client base he had acquired following the dissolution of the former partnership available free of charge to the new partnership for use in its business. The transfer of the client base at the moment of dissolution of the old partnership was subject to VAT. As a consequence the old partnership sent an invoice to Mr Malburg upon this transfer which included the respective VAT. In his VAT return Mr Malburg deducted the VAT which had been invoiced to him in respect of the acquisition of the client base. The German Finanzamt refused the deduction. Being doubtful about the interpretation of the VAT Directive in this respect, the German Bundesfinanzhof requested a preliminary ruling from the ECJ. The core question was whether a partner in a partnership of tax advisers is entitled to deduct the input VAT paid on the acquisition of a portion of its client base from another partnership of tax advisers, which he makes available directly and free of charge to a newly founded partnership of tax advisers for the use of its business. The client base did not become part of the capital assets of that newly founded partnership. The referring court sought more specifically to ascertain whether the reasoning underlying the Polski Trawertyn case applied by analogy to the referred case. The Court commenced by emphasising the uniqueness of the Polski Trawertyn case and also repeated its settled case law according to which economic activities give rise to deduction of VAT. However, the entitlement to deduct VAT generally presupposes a direct and immediate link between a particular input transaction and a particular output transaction or transactions. The direct and immediate link is also vital when determining the extent of the deduction entitlement. The Court pointed out that in the Polski Trawertyn case the output transaction
{"title":"The Court denies the right to deduct","authors":"Tina Ehrke-Rabel","doi":"10.5235/20488432.3.2.120","DOIUrl":"https://doi.org/10.5235/20488432.3.2.120","url":null,"abstract":"Up to 31 December 1994 Mr Malburg held a 60% share in the German partnership Malburg & partner. This partnership was dissolved, with a portion of the client base being transferred to each of the partners. Mr Malburg founded a new partnership on 31 December 1994 in which he held a 95% share. According to the undisputed findings of fact, Mr Malburg made the client base he had acquired following the dissolution of the former partnership available free of charge to the new partnership for use in its business. The transfer of the client base at the moment of dissolution of the old partnership was subject to VAT. As a consequence the old partnership sent an invoice to Mr Malburg upon this transfer which included the respective VAT. In his VAT return Mr Malburg deducted the VAT which had been invoiced to him in respect of the acquisition of the client base. The German Finanzamt refused the deduction. Being doubtful about the interpretation of the VAT Directive in this respect, the German Bundesfinanzhof requested a preliminary ruling from the ECJ. The core question was whether a partner in a partnership of tax advisers is entitled to deduct the input VAT paid on the acquisition of a portion of its client base from another partnership of tax advisers, which he makes available directly and free of charge to a newly founded partnership of tax advisers for the use of its business. The client base did not become part of the capital assets of that newly founded partnership. The referring court sought more specifically to ascertain whether the reasoning underlying the Polski Trawertyn case applied by analogy to the referred case. The Court commenced by emphasising the uniqueness of the Polski Trawertyn case and also repeated its settled case law according to which economic activities give rise to deduction of VAT. However, the entitlement to deduct VAT generally presupposes a direct and immediate link between a particular input transaction and a particular output transaction or transactions. The direct and immediate link is also vital when determining the extent of the deduction entitlement. The Court pointed out that in the Polski Trawertyn case the output transaction","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121987194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The pricing of electronic newspapers","authors":"Ole Gjems-Onstad","doi":"10.5235/20488432.3.2.127","DOIUrl":"https://doi.org/10.5235/20488432.3.2.127","url":null,"abstract":"(2014). The pricing of electronic newspapers. World Journal of VAT/GST Law: Vol. 3, No. 2, pp. 127-129.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121548252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The VAT treatment of intra-Community chain supplies raises special questions in addition to the usual problems of intra-Community supplies (ie provision of evidence). In particular, the question arises as to which of the parties involved in the chain supply is the one effecting an exempt supply. Currently, three relevant decisions of the European Court of Justice (ECJ) offer a possible approach for reaching a practical solution; an approach which can be based on two recurring statements of the Court: one regarding the decisive importance of the place where the right to dispose of the goods as owner is being transferred in each individual supply, and the other on the meanings of ‘intra-Community supply’ and ‘intra-Community acquisition’ as ‘objective in nature’.
{"title":"Intra-Community chain supplies","authors":"Richard Kettisch","doi":"10.5235/20488432.3.2.88","DOIUrl":"https://doi.org/10.5235/20488432.3.2.88","url":null,"abstract":"The VAT treatment of intra-Community chain supplies raises special questions in addition to the usual problems of intra-Community supplies (ie provision of evidence). In particular, the question arises as to which of the parties involved in the chain supply is the one effecting an exempt supply. Currently, three relevant decisions of the European Court of Justice (ECJ) offer a possible approach for reaching a practical solution; an approach which can be based on two recurring statements of the Court: one regarding the decisive importance of the place where the right to dispose of the goods as owner is being transferred in each individual supply, and the other on the meanings of ‘intra-Community supply’ and ‘intra-Community acquisition’ as ‘objective in nature’.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131627691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2014-10-15DOI: 10.5235/20488432.3.2.130
Mirja Salo
A Fiscalis visit to France in 2010 broadened my horizons regarding the origins of VAT. On our way to observe a session at the Conseil d’État, my French host mentioned that VAT originated in France: that it is based on Maurice Lauré’s idea presented in the early 1950s. I decided there and then that I wanted to find out more about this subject. Doing so led me to write an article in Finnish on the basis of Lauré’s book, La Taxe sur la valeur ajoutée, for a Finnish journal called Verotus (trans Taxation). The review that you are now reading in English also comprises some of Lauré’s thoughts from a book named Au secours de la TVA, which was published in 1957. The title that Lauré gave to his first book on VAT, La Taxe sur la valeur ajoutée, translates into English simply as ‘Value Added Tax’. Au secours de la TVA in English is ‘To the rescue of VAT’. My interest in Lauré’s thoughts and the reason for reading his early books relate to the question of whether his ideas still have some relevance in understanding the VAT system we have in Europe today. Assuming that the VAT we apply today has its origins in ideas similar to Lauré’s original idea of VAT, his thoughts are of more than historical value when evaluating the idea of VAT. It is possible that I am not alone in holding this view. In the Commission’s document SEC(2010) 1455 final, it is also stated that ‘Maurice Lauré is usually seen as the father of VAT’, and Lauré’s views on exemptions from VAT are briefly referred to in that document:
2010年Fiscalis对法国的访问开阔了我对增值税起源的视野。在我们去观看État议会会议的路上，我的法国主人提到增值税起源于法国:它是基于莫里斯·劳伦斯在20世纪50年代初提出的想法。我当时就决定，我想要更多地了解这个主题。这样做促使我在劳伦斯的著作《La tax sur La valeur ajoutsade》的基础上，用芬兰语为芬兰杂志Verotus(税务转换)写了一篇文章。你现在读到的这篇英文评论也包括了劳伦斯在1957年出版的一本书中的一些想法。劳伦斯给他的第一本关于增值税的书取名为《增值税》(La Tax sur La valeur ajoutsade)，英文翻译过来就是“增值税”。Au secours de la TVA的英文意思是“拯救增值税”。我对劳伦斯思想的兴趣，以及阅读他早期著作的原因，与他的思想是否仍然对理解我们今天在欧洲的增值税制度有一些相关性有关。假设我们今天实行的增值税起源于与劳伦斯最初的增值税思想类似的思想，那么在评价增值税思想时，他的思想就具有了超越历史的价值。可能不止我一个人持有这种观点。在委员会的文件SEC(2010) 1455 final中，还指出“莫里斯·劳伦斯通常被视为增值税之父”，并且该文件简要提到了劳伦斯对增值税豁免的看法:
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Pub Date : 2014-10-15DOI: 10.5235/20488432.3.2.108
Yumiko Nishiyama
According to the Law for the Comprehensive Reform of Social Security and Consumption Tax (hereinafter ‘Reform Law’) enacted in August 2013, the Japanese Consumption Tax (JCT) rate increases in two steps: from 1 April 2014, it increased from 5% (4% for national tax and 1% for local tax) to 8% (6.3% for national tax and 1.7% for local tax), and from 1 October 2015, it will increase to 10% (7.8% for national tax and 2.2% for local tax) after assessing the economic situation (The Reform Law §25 and §3). The main purpose of the Reform Law is not only to increase the tax rate but also to earmark the revenue from consumption tax for social security (Reform Law §1). The revenue from JCT is applied in relation to four forms of social security: pension, medical services, elderly care services, and measures to prevent the decline of the birth rate. This fixing of JCT allocation has often been criticised because earmarking revenue from the major tax for a certain purpose leads to inflexibility in terms of financial policy. Since the 2008 Fiscal Year (hereinafter ‘FY’), the revenue from consumption tax has been the second largest of all taxes, as Diagram 1 overleaf shows. As a matter of fact, revenue from JCT has been used for social security since 1997, when the tax rate increased from 3% to 5%, not by the law but by the general rule of budget, on which the Diet’s decision regarding the budget for each FY is based. With the comprehensive reform in 2014, the earmarking of revenue from consumption tax now has a formal legal basis. It is not common policy of the OECD countries with VAT/GST to earmark revenue from a major tax for a certain purpose. However, it was a political compromise for the Japanese government in order to reach a social consensus on increasing the tax rate. At present, one major issue under consideration is the introduction of a reduced tax rate. The coalition government (the Liberal Democratic Party and New Komeito) has already decided to abandon the single tax rate system and to introduce a reduced tax rate when the standard rate increases to 10%. In June 2014, the Tax Commission of the Liberal Democratic Party presented a list of eight patterns to which the reduced tax rate will be applied. According to the list, a reduced rate will be applied to just food, not other goods or services. However New Komeito, which is supported by a large religious group, is pressing the Liberal Democratic Party to apply a reduced tax rate to newspapers and magazines in order to support the right to access to information.
{"title":"Latest changes to the Japanese consumption tax: rate increase and taxation of digital services","authors":"Yumiko Nishiyama","doi":"10.5235/20488432.3.2.108","DOIUrl":"https://doi.org/10.5235/20488432.3.2.108","url":null,"abstract":"According to the Law for the Comprehensive Reform of Social Security and Consumption Tax (hereinafter ‘Reform Law’) enacted in August 2013, the Japanese Consumption Tax (JCT) rate increases in two steps: from 1 April 2014, it increased from 5% (4% for national tax and 1% for local tax) to 8% (6.3% for national tax and 1.7% for local tax), and from 1 October 2015, it will increase to 10% (7.8% for national tax and 2.2% for local tax) after assessing the economic situation (The Reform Law §25 and §3). The main purpose of the Reform Law is not only to increase the tax rate but also to earmark the revenue from consumption tax for social security (Reform Law §1). The revenue from JCT is applied in relation to four forms of social security: pension, medical services, elderly care services, and measures to prevent the decline of the birth rate. This fixing of JCT allocation has often been criticised because earmarking revenue from the major tax for a certain purpose leads to inflexibility in terms of financial policy. Since the 2008 Fiscal Year (hereinafter ‘FY’), the revenue from consumption tax has been the second largest of all taxes, as Diagram 1 overleaf shows. As a matter of fact, revenue from JCT has been used for social security since 1997, when the tax rate increased from 3% to 5%, not by the law but by the general rule of budget, on which the Diet’s decision regarding the budget for each FY is based. With the comprehensive reform in 2014, the earmarking of revenue from consumption tax now has a formal legal basis. It is not common policy of the OECD countries with VAT/GST to earmark revenue from a major tax for a certain purpose. However, it was a political compromise for the Japanese government in order to reach a social consensus on increasing the tax rate. At present, one major issue under consideration is the introduction of a reduced tax rate. The coalition government (the Liberal Democratic Party and New Komeito) has already decided to abandon the single tax rate system and to introduce a reduced tax rate when the standard rate increases to 10%. In June 2014, the Tax Commission of the Liberal Democratic Party presented a list of eight patterns to which the reduced tax rate will be applied. According to the list, a reduced rate will be applied to just food, not other goods or services. However New Komeito, which is supported by a large religious group, is pressing the Liberal Democratic Party to apply a reduced tax rate to newspapers and magazines in order to support the right to access to information.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"27 Suppl 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124573986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
It follows explicitly from the EC VAT Directive that the deduction of input VAT depends on a positive link between on the one hand the incurred expenses and on the other hand the planned or actually completed taxed output transactions. In theory and in practice, however, the deeper nature of this link constantly gives rise to uncertainty, and thus also uncertainty in relation to the necessary distinction between direct costs and overhead costs. The purpose of this article is to analyse the recent case law of the Court of Justice of the European Union (ECJ) with a view to assessing the status of the relevant test used when establishing the link between a taxable person's different input and output transactions.
{"title":"The direct and immediate link test regarding deduction of input VAT: a consumption-based test versus an economic-based test?","authors":"D. Jensen, Henrik Stensgaard","doi":"10.5235/20488432.3.2.71","DOIUrl":"https://doi.org/10.5235/20488432.3.2.71","url":null,"abstract":"It follows explicitly from the EC VAT Directive that the deduction of input VAT depends on a positive link between on the one hand the incurred expenses and on the other hand the planned or actually completed taxed output transactions. In theory and in practice, however, the deeper nature of this link constantly gives rise to uncertainty, and thus also uncertainty in relation to the necessary distinction between direct costs and overhead costs. The purpose of this article is to analyse the recent case law of the Court of Justice of the European Union (ECJ) with a view to assessing the status of the relevant test used when establishing the link between a taxable person's different input and output transactions.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"158 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133370883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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