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CJEU - Recent Developments in Value Added Tax 2014 Schriftenreihe IStR Band 92

  • Erscheinungsdatum: 11.06.2015
  • Verlag: Linde Verlag Wien Gesellschaft m.b.H.
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CJEU - Recent Developments in Value Added Tax 2014

The most important and recent judgments of the CJEU Given the ever increasing importance of indirect taxation as a source of revenue for governments, and the increasing complexity of legal frameworks as well as the increasing number of countries adopting indirect taxation, it is highly important to closely watch how the law is actually applied in practice. The main driving force in this area is undoubtedly the Court of Justice of the European Union. Upon the European Commission's initiative the Institute for Austrian and International Tax Law started a research project which will not only lay the groundwork for a thorough analysis but alsokeep track of the ongoing developments in this area. This book places special focus on the role of the Court of Justice of the European Union seen from different perspectives. Moreover, it analyses selected topics (e.g. abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by looking at the most important and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have given their input and helped us put together what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Produktinformationen

    Format: ePUB
    Kopierschutz: AdobeDRM
    Seitenzahl: 262
    Erscheinungsdatum: 11.06.2015
    Sprache: Englisch
    ISBN: 9783709406854
    Verlag: Linde Verlag Wien Gesellschaft m.b.H.
    Größe: 1512 kBytes
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CJEU - Recent Developments in Value Added Tax 2014

3 The European Court of Justice and VAT: the European Commission's Perspective

Antonio Victoria-Sanchez

I. Introduction

II. The Connection Between the Commission and the CJEU as Regards VAT Case-Law

A. Preliminary Questions

B. Infringement Procedures

III. Main Features and Principles of Interpretation Regarding VAT CJEU Case-Law

A. Main Features of VAT Case-Law

B. Principles of Interpretation in the Field of VAT

IV. The Principle of Neutrality in the CJEU's VAT Case-Law.

A. The Principle of Neutrality and the Deduction of Tax

1. The Principle of Neutrality and the Deduction of Input VAT borne on Preparatory Activities

2. The Principle of Neutrality and the Deduction in the Absence of Further Taxable Transactions

B. The Principle of Neutrality in the Sense of "Equal Treatment"

1. The Principle of Neutrality and VAT Exemptions

2. The Principle of Neutrality and the Special Schemes

3. The Principle of Neutrality and Refunds to Non-Established Taxable Persons

4. The Principle of Neutrality and Tax Rates

C. Conclusion on the Principle of Neutrality
I. 4 Introduction

With regard to the perspective of the European Commission in relation to the VAT case law of the Court of Justice of the European Union (CJEU) very many things can be said and analysed. I have chosen to focus on the following aspects:
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the connection between the Commission and the CJEU regarding VAT-related procedures and rulings.
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the main features and principles of interpretation of the CJEU's VAT case law.
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a particular reference to the principle of neutrality, given its particular relevance for VAT case law purposes.

These aspects will be dealt with below in this written contribution.
II. The Connection Between the Commission and the CJEU as Regards VAT Case-Law

The connection between the Commission and the CJEU as regards VAT case law takes place in two different scenarios: on the one hand, preliminary questions addressed to the CJEU by national courts in the field of VAT; on the other, VAT-related infringement procedures launched by the Commission and which lead to a ruling of the CJEU.
A. Preliminary Questions

National courts and tribunals are obliged to apply EU law in order to solve the cases submitted to them. If a national court or tribunal has doubts about the interpretation or the validity of a provision of EU law which it has to apply in a particular case, it has the possibility or, under certain circumstances, the obligation, of referring a question to the CJEU. This is the so-called "preliminary question" or "preliminary ruling ", laid down in Article 267 of the Treaty on the Functioning of the European Union (TFEU). 1

When a preliminary question is referred to the CJEU, the national court will suspend the national proceedings. A case will be opened at the CJEU and the judg 5 ment eventually released by the CJEU (in which the CJEU will make clear how the EU VAT law provision which has given rise to the preliminary reference has to be interpreted) will have to be followed, not only by the national court which made the reference, but also by all other national courts in the European Union.

The question then is to determine the role of the Commission in VAT-related preliminary questions and how the connection between the Commission and the CJEU occurs. In this regard

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