VALUE ADDED TAX COMMITTEE (ARTICLE 398 OF DIRECTIVE 2006/112/EC) WORKING PAPER NO 847

Transcription

1 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Value added tax taxud.c.1(2015) EN Brussels, 6 March 2015 VALUE ADDED TAX COMMITTEE (ARTICLE 398 OF DIRECTIVE ) WORKING PAPER NO 847 CASE LAW ISSUES ARISING FROM RECENT JUDGMENTS OF THE COURT OF JUSTICE OF THE EUROPEAN UNION ORIGIN: SUBJECT: Commission Recent Judgments of the Court of Justice of the European Union Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel Belgium Tel.:

2 Recent Judgments of the Court of Justice of the European Union Date Case number Parties concerned Articles Subject 1 2 October 2014 C-446/13 Fonderie 2A Ministre de l Économie et des Finances Article 8(1)(a) of the Sixth VAT Directie Determination of the place of supply of goods Supplier established in a Member State other than the Member State in which the person to whom the goods are supplied is established Processing of the goods in the Member State where the person to whom the goods are supplied is established 2 9 October 2014 C-492/13 Traum EOOD Direktor na Direktsia Obzhalane i danachno-osiguritelna praktika Varna pri Tsentralno upralenie na Natsionalnata agentsia za prihodite Article 138(1) of Directie Exemptions for intra-community transactions Purchaser not registered for VAT purposes Whether the endor is required to establish the authenticity of the signature of the purchaser or his representatie Principles of proportionality, legal certainty and protection of legitimate expectations Direct effect 3 16 October 2014 C-605/12 Welmory sp. z o.o. Dyrektor Izby Skarbowej w Gdańsku Article 44 of Directie Concept of fixed establishment of the recipient of a supply of serices Place where serices are deemed to be supplied to taxable persons Intra- Community transaction 2/5

3 4 11 December 2014 C-590/13 Idexx Laboratories Italia Srl Agenzia delle Entrate Articles 18 and 22 of the Sixth VAT Directie Right to deduct Intra-Community acquisitions Reerse charge procedure Substantie requirements Formal requirements Failure to comply with the formal requirements 5 18 December 2014 Joined cases C- 131/13, C-163/13 and C-164/13 Staatssecretaris an Financiën, Schoenimport Italmoda Mariano Preiti of (C 131/13), and Article 17(2)(a) and (d) and (3)(b) of the Sixth VAT Directie Transitional arrangements for trade between Member States Goods dispatched or transported within the Community Tax easion carried out in the Member State of arrial Easion taken into account in the Member State of dispatch Refusal of the benefit of rights to deduction, exemption or refund Absence of proisions in national law Turbu.com BV (C 163/13), Turbu.com Mobile Phone s BV (C 164/13), Staatssecretaris an Financiën 6 18 December 2014 C-639/13 European Commission Republic of Poland Articles 96-98, read in conjunction with Annex III, of Directie Failure of a Member State to fulfil obligations VAT Reduced rate Products for protection against fire 3/5

4 7 22 January 2015 C-55/14 Régie communale autonome du stade Luc Varenne Belgian State Article 13B(b) of the Sixth VAT Directie Exemptions Concept of exempted letting of immoable property Proision, for consideration, of a football stadium Contract for proision resering certain rights and prerogaties to the owner Supply, by the owner, of arious serices representing 80% of the charge specified in the contract 8 12 February 2015 C-662/13 Surgicare Unidades de Saúde SA Fazenda Pública Directie Deduction of input tax Transactions constituting an abusie practice National tax law Special national procedure where the existence of abusie practices is suspected in the field of taxation Principles of effectieness and equialence 9 26 February 2015 Joined Cases C-144/13, C-154/13 and C-160/13 VDP Dental Laboratory NV Staatssecretaris an Financiën (C-144/13), Articles 140(a) and (b), 143(a) and 168 of Directie Deductions Exemptions Supplies of dental prostheses Staatssecretaris an Financiën X BV (C-154/13), Nobel Biocare Nederland BV (C-160/13) 4/5

5 10 5 March 2015 C-479/13 European Commission French Republic Articles 96 and 98 of Directie, read in conjunction with Annexes II and III to that Directie and Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directie Failure of a Member State to fulfil obligations Application of a reduced rate Supply of digital books or electronic books 11 5 March 2015 C-502/13 European Commission Grand Duchy of Luxembourg Articles 96 to 99, 110 and 114of Directie, read in conjunction with Annexes II and III to that Directie and Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directie Failure of a Member State to fulfil obligations Application of a reduced rate Supply of digital books or electronic books 5/5