Pub Date : 2013-12-30DOI: 10.5235/20488432.2.3.253
M. Małecka
Poland has recently legislated in an attempt to control tax fraud around the sale of ‘sensitive goods’ (steel products, fuels and gold) with assumptions regarding third party liability for arrears in VAT. Introduced on 1 October 2013, the new law hopes to address an endemic tax fraud problem for Poland in these markets through third party liability, where the purchasing taxpayer knew, or ought to have known, that the transaction relied upon as a basis for the right to deduct was connected with VAT fraud. An evaluation of the new legal institution of liability of third persons for a taxpayer’s VAT arrears in Poland is also presented. Introduced in Poland on 1 October 2013, the new legal institution of liability of third persons for a taxpayer’s VAT arrears takes a new approach to accountability, putting an onus on a purchaser to have reasonable proof that he purchased goods at market price. The problem of input tax claims where the tax payable on an acquisition was not remitted in business-to-business transactions is not confined to Europe. This paper describes one approach to enhancing the efficiency of a tax system. As we are in ‘the era of indirect taxation’ and VAT is increasingly being used around the world, this topic has interesting implications for all nations using a value added tax. Owens suggests that, given the volume of VAT-generated revenue, legislative efforts to improve tax systems should be undertaken and ‘the public debate about tax should focus more on VAT’. The paper is structured in the following way: in part 1 the background to the amendment is discussed. Assumptions behind the amendment are discussed in part 2. The essence of the amendment and liability of third persons is then discussed in part 3. To conclude, the amendment is reviewed.
{"title":"Not your business but your liability: new VAT third party liability in Poland","authors":"M. Małecka","doi":"10.5235/20488432.2.3.253","DOIUrl":"https://doi.org/10.5235/20488432.2.3.253","url":null,"abstract":"Poland has recently legislated in an attempt to control tax fraud around the sale of ‘sensitive goods’ (steel products, fuels and gold) with assumptions regarding third party liability for arrears in VAT. Introduced on 1 October 2013, the new law hopes to address an endemic tax fraud problem for Poland in these markets through third party liability, where the purchasing taxpayer knew, or ought to have known, that the transaction relied upon as a basis for the right to deduct was connected with VAT fraud. An evaluation of the new legal institution of liability of third persons for a taxpayer’s VAT arrears in Poland is also presented. Introduced in Poland on 1 October 2013, the new legal institution of liability of third persons for a taxpayer’s VAT arrears takes a new approach to accountability, putting an onus on a purchaser to have reasonable proof that he purchased goods at market price. The problem of input tax claims where the tax payable on an acquisition was not remitted in business-to-business transactions is not confined to Europe. This paper describes one approach to enhancing the efficiency of a tax system. As we are in ‘the era of indirect taxation’ and VAT is increasingly being used around the world, this topic has interesting implications for all nations using a value added tax. Owens suggests that, given the volume of VAT-generated revenue, legislative efforts to improve tax systems should be undertaken and ‘the public debate about tax should focus more on VAT’. The paper is structured in the following way: in part 1 the background to the amendment is discussed. Assumptions behind the amendment are discussed in part 2. The essence of the amendment and liability of third persons is then discussed in part 3. To conclude, the amendment is reviewed.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129516014","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 : 2013-12-30DOI: 10.5235/20488432.2.3.224
A. Sommer
{"title":"Anti-avoidance provisions and tax benefits from statutory elections","authors":"A. Sommer","doi":"10.5235/20488432.2.3.224","DOIUrl":"https://doi.org/10.5235/20488432.2.3.224","url":null,"abstract":"","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125459444","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 : 2013-12-30DOI: 10.5235/20488432.2.3.268
Pierre-Pascal Gendron
The VAT/GST Treatment of Public Bodies adds a significant amount of force to the developing momentum to question the reasons and appropriateness of major VAT/GST exemptions. We must be grateful that the movement is now taking place particularly—although not exclusively—in the European Union (EU) context. The book under review focuses exclusively on public sector bodies, but one cannot help but think of the other two sectors that are largely VAT exempt in the EU, namely financial services and immovable property. This very timely book consolidates and synthesises a large body of literature without falling into the trap of bibliographical exhaustiveness for exhaustiveness’ sake. Given the analytical framework chosen by Professor Henkow (more on this below), the book covers all the relevant aspects of VAT as it pertains to public bodies. The author adds significant value by presenting a unified and up-to-date discussion of European VAT compensation schemes and by presenting his own views and a conceptual framework for reform. He covers a lot of ground in relatively few pages. Most chapters are short, which helps to make the book very readable. In comparison to similar but edited works, the book gains in cohesion and unity by being sole-authored. In a few pages (11–13) under the heading ‘Purpose and method’, Professor Henkow usefully lays out the approach and framework he uses throughout the book: ‘As this is a legal study of the treatment of public sector bodies in a VAT system, focus is on legal issues arising and these are discussed mainly from a system design point of view’ (11). The rest of the book considers the binary choice of exclusion versus inclusion of public bodies from or in VAT. The starting point of the analysis considers the law as it stands and then relies on comparative legal analysis. I credit the author’s chosen scope in keeping the book to a manageable size—an important consideration for the objective of maximising the dissemination of the work. The author’s methodological choices expose the main weakness of the work: the absence of a systematic consideration of (a) the economic substance behind existing laws and (b) a concrete discussion of economic principles that must be brought forward to redesign VAT laws, directives and regulations. It seems inconceivable to build a benchmark system without economic analysis. To the author’s credit, however, the prior literature contains much discussion of the economic principles that should apply in this area and much of that work appears in the book’s bibliography (191–5). It is important to note that the book also contains an extensive list of official legal references (197–201) and a table of court cases (203–5) that are separate from the bibliography. The back jacket states that the book ‘is sure to be warmly welcomed by practitioners, academics, and policymakers’. I concur but believe that the audience of the book will consist of academics, students of disciplines (law, economics, tax
{"title":"The VAT/GST Treatment of Public Bodies by Oskar Henkow","authors":"Pierre-Pascal Gendron","doi":"10.5235/20488432.2.3.268","DOIUrl":"https://doi.org/10.5235/20488432.2.3.268","url":null,"abstract":"The VAT/GST Treatment of Public Bodies adds a significant amount of force to the developing momentum to question the reasons and appropriateness of major VAT/GST exemptions. We must be grateful that the movement is now taking place particularly—although not exclusively—in the European Union (EU) context. The book under review focuses exclusively on public sector bodies, but one cannot help but think of the other two sectors that are largely VAT exempt in the EU, namely financial services and immovable property. This very timely book consolidates and synthesises a large body of literature without falling into the trap of bibliographical exhaustiveness for exhaustiveness’ sake. Given the analytical framework chosen by Professor Henkow (more on this below), the book covers all the relevant aspects of VAT as it pertains to public bodies. The author adds significant value by presenting a unified and up-to-date discussion of European VAT compensation schemes and by presenting his own views and a conceptual framework for reform. He covers a lot of ground in relatively few pages. Most chapters are short, which helps to make the book very readable. In comparison to similar but edited works, the book gains in cohesion and unity by being sole-authored. In a few pages (11–13) under the heading ‘Purpose and method’, Professor Henkow usefully lays out the approach and framework he uses throughout the book: ‘As this is a legal study of the treatment of public sector bodies in a VAT system, focus is on legal issues arising and these are discussed mainly from a system design point of view’ (11). The rest of the book considers the binary choice of exclusion versus inclusion of public bodies from or in VAT. The starting point of the analysis considers the law as it stands and then relies on comparative legal analysis. I credit the author’s chosen scope in keeping the book to a manageable size—an important consideration for the objective of maximising the dissemination of the work. The author’s methodological choices expose the main weakness of the work: the absence of a systematic consideration of (a) the economic substance behind existing laws and (b) a concrete discussion of economic principles that must be brought forward to redesign VAT laws, directives and regulations. It seems inconceivable to build a benchmark system without economic analysis. To the author’s credit, however, the prior literature contains much discussion of the economic principles that should apply in this area and much of that work appears in the book’s bibliography (191–5). It is important to note that the book also contains an extensive list of official legal references (197–201) and a table of court cases (203–5) that are separate from the bibliography. The back jacket states that the book ‘is sure to be warmly welcomed by practitioners, academics, and policymakers’. I concur but believe that the audience of the book will consist of academics, students of disciplines (law, economics, tax","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133645733","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 : 2013-12-30DOI: 10.5235/20488432.2.3.163
Christian Amand
According to recent CJEU case law, fiscal neutrality is not a rule of primary law which can condition the validity of a provision of an European Directive; it is only a principle of interpretation, to be applied concurrently with the principle of strict interpretation of the VAT exemptions. In this article it is suggested that the principle of fiscal neutrality has been contained in the European Treaties since 1957, and it is an implementation in VAT matters of the concept of the EU principle of non-discrimination. Discrimination is sometimes expressly authorised by EU law, but for a transitional period in the case of VAT exemptions. The distinction between non-discrimination and VAT neutrality is not based on historical or economic evidence and it creates logical inconsistencies. The CJEU gives priority to uniform interpretation above the objectives of the Treaties but this does not improve the functioning of the internal market.
{"title":"VAT neutrality: a principle of EU law or a principle of the VAT system?","authors":"Christian Amand","doi":"10.5235/20488432.2.3.163","DOIUrl":"https://doi.org/10.5235/20488432.2.3.163","url":null,"abstract":"According to recent CJEU case law, fiscal neutrality is not a rule of primary law which can condition the validity of a provision of an European Directive; it is only a principle of interpretation, to be applied concurrently with the principle of strict interpretation of the VAT exemptions. In this article it is suggested that the principle of fiscal neutrality has been contained in the European Treaties since 1957, and it is an implementation in VAT matters of the concept of the EU principle of non-discrimination. Discrimination is sometimes expressly authorised by EU law, but for a transitional period in the case of VAT exemptions. The distinction between non-discrimination and VAT neutrality is not based on historical or economic evidence and it creates logical inconsistencies. The CJEU gives priority to uniform interpretation above the objectives of the Treaties but this does not improve the functioning of the internal market.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132561937","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 : 2013-12-30DOI: 10.5235/20488432.2.3.234
Julian Boor
The Recast VAT Directive 2006/112/EC allows EU Member States to implement VAT grouping rules in their national legislation. Due to several infringement proceedings initiated by the European Commission, the European Court of Justice was for the first time recently in a position to assess the compatibility of national VAT grouping regimes with EU law. The judgments given in April 2013 clarify the personal scope of the European VAT grouping rule and contain fundamental methodological findings in respect of its interpretation.
{"title":"Court of Justice: important findings on VAT grouping in the EU","authors":"Julian Boor","doi":"10.5235/20488432.2.3.234","DOIUrl":"https://doi.org/10.5235/20488432.2.3.234","url":null,"abstract":"The Recast VAT Directive 2006/112/EC allows EU Member States to implement VAT grouping rules in their national legislation. Due to several infringement proceedings initiated by the European Commission, the European Court of Justice was for the first time recently in a position to assess the compatibility of national VAT grouping regimes with EU law. The judgments given in April 2013 clarify the personal scope of the European VAT grouping rule and contain fundamental methodological findings in respect of its interpretation.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115096412","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 : 2013-12-30DOI: 10.5235/20488432.2.3.203
Charlène A. Herbain
The notion of branch has long raised questions in VAT matters. The judgment of the Court of Justice of the European Union in the Crédit Lyonnais case gives an opportunity to build a comprehensive picture of that notion. This article discusses the European VAT provisions governing the status of branches as well as the Crédit Lyonnais case to show that the conclusions reached by the Court negate the effects on the deduction right of the VAT status of branches. It goes on to propose a dissenting analysis supporting the harmonisation of the VAT deduction right at the EU level.
{"title":"The journey of branches into VAT schizophrenia","authors":"Charlène A. Herbain","doi":"10.5235/20488432.2.3.203","DOIUrl":"https://doi.org/10.5235/20488432.2.3.203","url":null,"abstract":"The notion of branch has long raised questions in VAT matters. The judgment of the Court of Justice of the European Union in the Crédit Lyonnais case gives an opportunity to build a comprehensive picture of that notion. This article discusses the European VAT provisions governing the status of branches as well as the Crédit Lyonnais case to show that the conclusions reached by the Court negate the effects on the deduction right of the VAT status of branches. It goes on to propose a dissenting analysis supporting the harmonisation of the VAT deduction right at the EU level.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125639653","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 : 2013-12-30DOI: 10.5235/20488432.2.3.243
Ole Gjems-Onstad
One does not need a crystal ball to foresee that efficient ways of collecting VAT on cross-border digital supplies are vital to the future of VAT. In 2011, Norway implemented new rules which make cross-border supplies of electronic services to private individuals in Norway liable to VAT. But the resources allocated for handling and developing this new area of VAT seem highly inadequate—perhaps not unlike the situation in many other jurisdictions. Nevertheless, given the fact that the Norwegian rules are modelled after the OECD recommendation that services that are ‘capable of delivery from a remote location’ should be taxed at destination, the Norwegian experience is of interest beyond that country’s borders. Furthermore, in an article in WJOVL volume 1 issue 1 (2013), Marie Lamensch voiced many critical observations attending the reverse charging (B2B) and single registration scheme (B2C) applied by the EU VAT Directive. Her ambitious proposals may, however, overshadow the fact that a more compromise-oriented and practically minded cooperative attitude on the part of national VAT authorities may represent a considerable step forward in this very tentative and pioneering phase of collecting VAT on cross-border supplies of electronic services. It is possible to approach the area of cross-border electronic services as a new and exciting area of possible tax revenue—for governments of both developed and developing countries. The glass is not half empty, it is half full.
{"title":"Cross-border electronic services and the need for international cooperation: the Norwegian experience","authors":"Ole Gjems-Onstad","doi":"10.5235/20488432.2.3.243","DOIUrl":"https://doi.org/10.5235/20488432.2.3.243","url":null,"abstract":"One does not need a crystal ball to foresee that efficient ways of collecting VAT on cross-border digital supplies are vital to the future of VAT. In 2011, Norway implemented new rules which make cross-border supplies of electronic services to private individuals in Norway liable to VAT. But the resources allocated for handling and developing this new area of VAT seem highly inadequate—perhaps not unlike the situation in many other jurisdictions. Nevertheless, given the fact that the Norwegian rules are modelled after the OECD recommendation that services that are ‘capable of delivery from a remote location’ should be taxed at destination, the Norwegian experience is of interest beyond that country’s borders. Furthermore, in an article in WJOVL volume 1 issue 1 (2013), Marie Lamensch voiced many critical observations attending the reverse charging (B2B) and single registration scheme (B2C) applied by the EU VAT Directive. Her ambitious proposals may, however, overshadow the fact that a more compromise-oriented and practically minded cooperative attitude on the part of national VAT authorities may represent a considerable step forward in this very tentative and pioneering phase of collecting VAT on cross-border supplies of electronic services. It is possible to approach the area of cross-border electronic services as a new and exciting area of possible tax revenue—for governments of both developed and developing countries. The glass is not half empty, it is half full.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130939469","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 : 2013-12-30DOI: 10.5235/20488432.2.3.214
Marie-Claude Marcil
The indirect tax system in Canada is comprised of the Goods and Services Tax imposed at the federal level, including a Harmonized Sales Tax in some provinces and various other sales taxes in other provinces. However, like other value added tax (VAT) systems, Canada’s indirect taxes are based on a neutrality principle, meaning that the burden of such taxes should only be borne by the end consumers. As such, businesses acting as tax collectors for government authorities should not bear the burden associated with the collection of the tax from the final consumer. This principle has been recognised by the Supreme Court of Canada and is known, also in the European Union, as being critical to a properly functioning indirect tax system. As the governments’ agents, businesses are key partners for the proper operation of any VAT system. However, despite that consensus, Canada and countries of the European Union have, at times, disregarded such principle by placing the burden of the collection of the tax on the businesses acting as their agents and refusing to allow them to benefit from VAT refunds or denying input VAT credits in situations where a fraud may have been committed by one of their suppliers. For instance, in the province of Quebec, the tax authorities have been refusing the issuance of refunds or credits for tax paid in relation to acquired supplies of goods or services to corporations that acquired them from delinquent suppliers on the basis of an inherent duty of care even in cases where the business did not participate in any fraudulent scheme such as, for example, false invoicing. Understandably, in cases of collusion or participation in a fraudulent scheme implying the rendering of non-existent services or the fabrication of false invoices, one will not challenge the decision of the government authorities to disallow VAT refunds or input VAT credits. In fact, the Canadian courts have confirmed that a recipient should be denied any refund or credit in situations where there is proof of collusion in a fraudulent stratagem. Over the years, Canada has been dealing with various frauds particularly in the construction and manufacturing industries which erode the tax base. Most recently, especially in the province of Quebec, fraudulent schemes have been developing in the placement agency sector where registered corporations either failed to remit their taxes or outright fabricated false invoices. Rightly, the government has been very active in that field in order to stop the false invoicing phenomenon. However, recovering money from fraudulent individuals has been difficult, if not impossible, for the tax authorities.
{"title":"The recipient's knowledge of fraud and its impact on the recovery of refunds and credits","authors":"Marie-Claude Marcil","doi":"10.5235/20488432.2.3.214","DOIUrl":"https://doi.org/10.5235/20488432.2.3.214","url":null,"abstract":"The indirect tax system in Canada is comprised of the Goods and Services Tax imposed at the federal level, including a Harmonized Sales Tax in some provinces and various other sales taxes in other provinces. However, like other value added tax (VAT) systems, Canada’s indirect taxes are based on a neutrality principle, meaning that the burden of such taxes should only be borne by the end consumers. As such, businesses acting as tax collectors for government authorities should not bear the burden associated with the collection of the tax from the final consumer. This principle has been recognised by the Supreme Court of Canada and is known, also in the European Union, as being critical to a properly functioning indirect tax system. As the governments’ agents, businesses are key partners for the proper operation of any VAT system. However, despite that consensus, Canada and countries of the European Union have, at times, disregarded such principle by placing the burden of the collection of the tax on the businesses acting as their agents and refusing to allow them to benefit from VAT refunds or denying input VAT credits in situations where a fraud may have been committed by one of their suppliers. For instance, in the province of Quebec, the tax authorities have been refusing the issuance of refunds or credits for tax paid in relation to acquired supplies of goods or services to corporations that acquired them from delinquent suppliers on the basis of an inherent duty of care even in cases where the business did not participate in any fraudulent scheme such as, for example, false invoicing. Understandably, in cases of collusion or participation in a fraudulent scheme implying the rendering of non-existent services or the fabrication of false invoices, one will not challenge the decision of the government authorities to disallow VAT refunds or input VAT credits. In fact, the Canadian courts have confirmed that a recipient should be denied any refund or credit in situations where there is proof of collusion in a fraudulent stratagem. Over the years, Canada has been dealing with various frauds particularly in the construction and manufacturing industries which erode the tax base. Most recently, especially in the province of Quebec, fraudulent schemes have been developing in the placement agency sector where registered corporations either failed to remit their taxes or outright fabricated false invoices. Rightly, the government has been very active in that field in order to stop the false invoicing phenomenon. However, recovering money from fraudulent individuals has been difficult, if not impossible, for the tax authorities.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"2011 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127368232","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 : 2013-12-30DOI: 10.5235/20488432.2.3.182
Oskar Henkow
How to deal with composite supplies in European VAT is an issue that has given rise to numerous judgments by the Court of Justice of the EU. There is now a consistent formulation of the doctrine that guides how to determine when one or several supplies have been made. It is clear that the guidance provided in the VAT Directive is of limited value. Rather, the Court's case law is decisive. It is found, inter alia, that the legal context is of great importance and that the circumstances in each specific situation is often decisive for whether one or several supplies have been made.
{"title":"Defining the tax object in composite supplies in European VAT","authors":"Oskar Henkow","doi":"10.5235/20488432.2.3.182","DOIUrl":"https://doi.org/10.5235/20488432.2.3.182","url":null,"abstract":"How to deal with composite supplies in European VAT is an issue that has given rise to numerous judgments by the Court of Justice of the EU. There is now a consistent formulation of the doctrine that guides how to determine when one or several supplies have been made. It is clear that the guidance provided in the VAT Directive is of limited value. Rather, the Court's case law is decisive. It is found, inter alia, that the legal context is of great importance and that the circumstances in each specific situation is often decisive for whether one or several supplies have been made.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125925433","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 : 2013-09-15DOI: 10.5235/20488432.2.2.154
Katia Cejie
The Swedish Supreme Administrative Court (SAC) recently delivered its judgments in two cases regarding the possibility of transferring the non-deductible input VAT in a cross-border situation. According to the Swedish VAT Act this was only possible in non-cross-border situations. Basing its judgments on EU-law, the SAC decided that Swedish law was an unlawful implementation of the VAT Directive as well as a breach of the fundamental freedom of establishment in the TFEU.
{"title":"Swedish Supreme Administrative Court: The Swedish Group rule on non-deductible input VAT complies with neither the VAT Directive nor the freedom of establishment","authors":"Katia Cejie","doi":"10.5235/20488432.2.2.154","DOIUrl":"https://doi.org/10.5235/20488432.2.2.154","url":null,"abstract":"The Swedish Supreme Administrative Court (SAC) recently delivered its judgments in two cases regarding the possibility of transferring the non-deductible input VAT in a cross-border situation. According to the Swedish VAT Act this was only possible in non-cross-border situations. Basing its judgments on EU-law, the SAC decided that Swedish law was an unlawful implementation of the VAT Directive as well as a breach of the fundamental freedom of establishment in the TFEU.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114907076","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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