World Journal of VAT/GST Law最新文献_第10页

World Journal of VAT/GST Law Pub Date : 2012-12-01 DOI: 10.5235/WJOVL.1.2.196

T. Tan

引用次数: 0

The influence of international accounting standards in the field of VAT: a recent ECJ judgment and its impact on VAT practice 国际会计准则在增值税领域的影响:欧洲法院最近的一项判决及其对增值税实践的影响

World Journal of VAT/GST Law Pub Date : 2012-12-01 DOI: 10.5235/WJOVL.1.2.158

Michel Lambion

{"title":"The influence of international accounting standards in the field of VAT: a recent ECJ judgment and its impact on VAT practice","authors":"Michel Lambion","doi":"10.5235/WJOVL.1.2.158","DOIUrl":"https://doi.org/10.5235/WJOVL.1.2.158","url":null,"abstract":"The influence of international accounting standards (IAS), now known as IFRS (International Financial Reporting Standards), on the question whether certain operations fall within the scope of VAT may be surprising at first sight. Indeed, they are supposedly two distinct disciplines, two autonomous sets of rules with diverging scopes: IFRS apply primarily to consolidated accounts of publicly traded companies, while VAT applies to taxable persons undertaking economic activities. Until recently, this assumption seemed uncontroversial as far as the tax and accounting community was concerned—to such a degree that the question of a possible influence of IFRS on VAT did not even occur. Nevertheless, a recent decision of the European Court of Justice (ECJ) dated 16 February 2012 stirred up trouble between these two sets of rules. In this ruling the ECJ developed an argument, based on IAS 17, concerning leasing agreements, to render an operation which would usually be analysed as a supply of services, as a supply of goods under the VAT Directive. Is it possible that this is a stand-alone case, which we could call a ‘glitch’ or a ‘case-law mishap’? Or is it the beginning of a new trend, where VAT practitioners will systematically search IFRS to find a practical solution to a harmonised interpretation of VAT at the European level, based on an economic approach as opposed to a more legal approach, as it currently stands? The aims of this article are to analyse the aforementioned ruling, to assess the consequences of a generalised application of the IFRS rules in VAT law, and, finally, to show the intrinsic limits of such an approach. To better understand the importance of this ruling and its potential application to IFRS, this article also provides a reminder of the VAT harmonisation process and its difficulties, and outlines the importance of the connection between the VAT declaration process and the accounting principles of LuxGAAP.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128229740","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}

引用次数: 1

General transfer pricing adjustment clause introduced to the VAT regime in 2012 2012年增值税制度引入一般转让定价调整条款

World Journal of VAT/GST Law Pub Date : 2012-12-01 DOI: 10.5235/WJOVL.1.2.193

Nina Aguiar

引用次数: 0

Canada's GST at 21: a tax expenditure view of reform 加拿大商品及服务税在21:税收支出改革的观点

World Journal of VAT/GST Law Pub Date : 2012-12-01 DOI: 10.5235/WJOVL.1.2.125

Pierre-Pascal Gendron

引用次数: 3

The rule on the importation of small value consignments will be amended in Finland from 2013 芬兰将于2013年对小额货物进口规则进行修订

World Journal of VAT/GST Law Pub Date : 2012-12-01 DOI: 10.5235/WJOVL.1.2.191

M. Hokkanen

引用次数: 0

Senate Resolution 13 and the control of ICMS (VAT) tax incentives on imports granted by Brazilian states 参议院第13号决议和巴西各州对进口商品的增值税税收优惠的控制

World Journal of VAT/GST Law Pub Date : 2012-07-01 DOI: 10.5235/WJOVL.1.1.81

M. A. V. Catão

引用次数: 0

Horton's lesson: Australia's struggle with ‘truth in drafting’ 霍顿的教训:澳大利亚在“起草真相”上的挣扎

World Journal of VAT/GST Law Pub Date : 2012-07-01 DOI: 10.5235/WJOVL.1.1.21

Michael B. Evans

{"title":"Horton's lesson: Australia's struggle with ‘truth in drafting’","authors":"Michael B. Evans","doi":"10.5235/WJOVL.1.1.21","DOIUrl":"https://doi.org/10.5235/WJOVL.1.1.21","url":null,"abstract":"The Federal Court of Australia has ruled that the Australian GST legislation was ‘drafted in a way which in many respects differs from comparable legislation in other jurisdictions'. Some of the differences are illustrated in the Australian decision of Travelex Ltd v Commissioner of Taxation, which is a useful case study of the Australian legislature's approach to the fundamental concepts in a value-added tax of (a) exemption of financial supplies, (b) exported services and (c) the conditions for input tax relief. While the Australian choice of drafting seems to have been deliberate, one is left with the question ‘is that what the legislature meant?’ The Australian experience contains lessons for jurisdictions that might consider adopting a value-added tax or changing existing provisions dealing with cross border transactions, financial services or input tax relief—other countries' VAT law does not always mean what it says and say what it means. It also illustrates that, in seeking to improve legislation by being different and modern in language, you might end up being different in substance. Staying with the old, cumbersome language can give more clarity of meaning—strange but true!","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124414221","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}

引用次数: 1

The right of a partnership to deduct input VAT paid in respect of preparatory activities conducted by future partners: a commentary on Case C-280/10 Polski Trawertyn 合伙企业抵扣对未来合伙人开展的筹备活动所支付的进项增值税的权利:对案件C-280/10 Polski Trawertyn的评论

World Journal of VAT/GST Law Pub Date : 2012-07-01 DOI: 10.5235/WJOVL.1.1.99

Marta Papis

{"title":"The right of a partnership to deduct input VAT paid in respect of preparatory activities conducted by future partners: a commentary on Case C-280/10 Polski Trawertyn","authors":"Marta Papis","doi":"10.5235/WJOVL.1.1.99","DOIUrl":"https://doi.org/10.5235/WJOVL.1.1.99","url":null,"abstract":"On 1 March 2012 the Court of Justice delivered a judgment in Case C-280/10 Polski Trawertyn.1 The Court was asked questions relating to the right to deduct input VAT by a partnership, where it had been incurred in relation to the purchase of immovable property effected by the persons who subsequently founded the partnership. The Court held that under the provisions of the VAT Directive2 the partnership was entitled to recover the tax and this right was not affected by the fact that the invoice was issued in the names of the partners rather than the name of the partnership. The judgment fits into the consistent line of jurisprudence of the Court of Justice, which highlights the importance of the principle of neutrality of the European VAT system for taxable persons according to which the trader shall be entirely relieved of the burden of VAT payable or paid in the course of all his economic activities. It is not the first ruling in which the Court of Justice has adopted a non-formalistic approach giving priority to the fundamental principles underlying and constituting an integral part of the VAT system before the formal obligations established by legislation of national laws of Member States.3 Nevertheless, the ruling in Polski Trawertyn must not be listed, without any further commentary, together with other cases whose subject matter centres on the deductibility of input VAT related to acts preparatory to the carrying on of an economic activity. Due to the specific circumstances of the case that differ from the scenarios involved in cases heard by the Court of Justice previously, the judgment goes further than earlier rulings. Not only did the Court, for the first time, interpret the VAT","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127724991","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}

引用次数: 0

Establishing VAT fraud in the case of cross-border supply 在跨境供应的情况下建立增值税欺诈

World Journal of VAT/GST Law Pub Date : 2012-07-01 DOI: 10.5235/WJOVL.1.1.95

Yolande Sérandour

{"title":"Establishing VAT fraud in the case of cross-border supply","authors":"Yolande Sérandour","doi":"10.5235/WJOVL.1.1.95","DOIUrl":"https://doi.org/10.5235/WJOVL.1.1.95","url":null,"abstract":"Originally, this exemption was mainly justified by the fact that the goods were taxed in the country of final destination (Article 20 VAT Directive; Article 283(2)(a) GTC). Intra-Community transactions are characterised by a transportation of goods between at least two Member States. Fraudsters are regularly tempted to take advantage of the administrative difficulties inherent in cross-border flows in order to avoid payment of VAT and/or deduct VAT that was not actually paid. Intra-Community supply exemptions have given rise to socalled ‘carousel fraud’. In France, Article 262(b)(I)(1), second indent, of the GTC provides for measures to prevent such fraud. Relying on ECJ case law,2 this article provides that ‘the exemption shall not apply where it is established that the provider knew or could not be unaware that the alleged recipient of the dispatch or transport had no actual economic activity’. Furthermore, Article 283(4)(a) of the GTC provides for joint liability between the seller and the buyer who knew or could not be unaware that all or part of the VAT owed would not be paid over to the State. The implementation of these measures destined to tackle VAT fraud on intra-Community supplies implies a capacity to establish such fraud in the first place. For clarity’s sake, we shall distinguish between evidence in favour of the taxpayer and evidence against him.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129042705","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}

引用次数: 1

The impact of CIT grouping on transfer pricing issues in VAT CIT分组对增值税转让定价问题的影响

World Journal of VAT/GST Law Pub Date : 2012-07-01 DOI: 10.5235/WJOVL.1.1.115

Małgorzata Se̜k

引用次数: 0