World Journal of VAT/GST Law最新文献_第3页

World Journal of VAT/GST Law Pub Date : 2016-07-02 DOI: 10.1080/20488432.2016.1210846

Pierre-Pascal Gendron

引用次数: 34

Case C-520/14, ECLI:EU:C:2016:334 – Gemeente Borsele; C-263/15, ECLI:EU:C:2016:392 – Lajvér; C-11/15, ECLI:EU:C:2016:470 – Český rozhlas on the concept of consideration for the supply of services and on the concept of economic activity by public bodies and entities receiving public funding Case C-520/14, ECLI:EU:C:2016:334 - Gemeente Borsele;C-263/15, ECLI:EU:C:2016:392 - lajv忧郁;C-11/15, ECLI:EU:C:2016:470 - Český rozhlas关于服务供应的考虑概念和公共机构和接受公共资金的实体的经济活动概念

World Journal of VAT/GST Law Pub Date : 2016-07-02 DOI: 10.1080/20488432.2016.1236532

R. Ismer

{"title":"Case C-520/14, ECLI:EU:C:2016:334 – Gemeente Borsele; C-263/15, ECLI:EU:C:2016:392 – Lajvér; C-11/15, ECLI:EU:C:2016:470 – Český rozhlas on the concept of consideration for the supply of services and on the concept of economic activity by public bodies and entities receiving public funding","authors":"R. Ismer","doi":"10.1080/20488432.2016.1236532","DOIUrl":"https://doi.org/10.1080/20488432.2016.1236532","url":null,"abstract":"Three recent judgments by the Court of Justice of the European Union (CJEU), which followed references for a preliminary ruling according to Article 267 of the Treaty on the Functioning of the European Union (TFEU), deal with the consideration for a supply of services under Article 2(c) of the VAT Directive. Two of the cases also discuss the concept of economic activity in the sense of Article 9 of the VAT Directive. In Gemeente Borsele, which is the most remarkable of the three cases, the Court had to decide on a local community which organises public transportation of pupils to school. It held that the municipality provided a supply of services when it passed on a share of the costs from contracts with private transportation companies to some of the parents. That said, the Court found that the municipality did not necessarily carry out an economic activity. In Lajvér, the Court decided that where an entity receives public funding, comparatively small sums of money may constitute a consideration for a supply of services in the sense of Article 2(c) VAT Directive. By contrast, in Český rozhlas, the Court found that this was not the case for mandatory licence fees for public broadcasting.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124424514","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

Full deduction of input VAT where goods are sold for a price lower than the cost price 以低于成本价销售的，全额扣除进项增值税

World Journal of VAT/GST Law Pub Date : 2016-07-02 DOI: 10.1080/20488432.2016.1215882

E. Kristoffersson

引用次数: 0

The role of the ‘Rationality Test’ in attributing supplies of service to fixed establishments – A critical approach to Case C-605/12 (Welmory) “合理性测试”在将服务供应归因于固定机构方面的作用——对案例C-605/12 (Welmory)的批判性分析

World Journal of VAT/GST Law Pub Date : 2016-01-02 DOI: 10.1080/20488432.2016.1162510

A. Parolini, Andrea Rottoli

引用次数: 0

Sveda—The increasing obscurity of the direct link test in EU VAT sveda -欧盟增值税直接链接测试越来越模糊

World Journal of VAT/GST Law Pub Date : 2016-01-02 DOI: 10.1080/20488432.2016.1155821

Oskar Henkow

引用次数: 2

Limitations on the right to credit input tax1 进项税额抵免权的限制1

World Journal of VAT/GST Law Pub Date : 2016-01-02 DOI: 10.1080/20488432.2016.1155349

R. Millar

{"title":"Limitations on the right to credit input tax1","authors":"R. Millar","doi":"10.1080/20488432.2016.1155349","DOIUrl":"https://doi.org/10.1080/20488432.2016.1155349","url":null,"abstract":"This case note discusses a recent decision handed down by the Full Court of the Federal Court of Australia on the deductibility of input tax under Australia’s goods and services tax (GST), a credit-invoice method VAT. The case dealt with input tax incurred in the course of providing subsidised accommodation to mine workers and service providers in towns established in remote areas of North Western Australia, where members of the Rio Tinto group conduct mining activities.The input tax in question related to the construction and purchase of new residential housing, and the repair, maintenance, and servicing of existing residences. Under the Australian GST, leasing residential property is ‘input taxed’ (exempt without a right to credit related input tax) but the taxpayer argued that the input tax should nonetheless be creditable because the ultimate purpose of incurring the input tax and providing the residential accommodation was to enable the companies to carry out their fully taxable and ‘GST-free’ (zero-rated) mining activities.As well as discussing the arguments and outcome of the case, the case note compares the Australian decision with a recent CJEU decision on the right to deduct input tax under the European VAT Directive (Case C-126/14 UAB ‘Sveda’, decided on 22 October 2015).","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124928104","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

Australian GST update—2015 澳大利亚商品及服务税更新- 2015

World Journal of VAT/GST Law Pub Date : 2016-01-02 DOI: 10.1080/20488432.2016.1161939

Chris Tang

引用次数: 0

Soft law and EU VAT: From informal to inclusive governance? 软法与欧盟增值税:从非正式治理到包容性治理?

World Journal of VAT/GST Law Pub Date : 2016-01-02 DOI: 10.1080/20488432.2016.1168214

Marie Lamensch

引用次数: 0

VAT and forfeited advance payments: Where does the law stand following Air France-KLM? 增值税和没收预付款:法航荷航事件后的法律立场如何?

World Journal of VAT/GST Law Pub Date : 2016-01-02 DOI: 10.1080/20488432.2016.1161937

S. Dale

引用次数: 0

Interpretation methods of the CJEU and the meaning of the principle of fiscal neutrality: a commentary on the Case C-366/12 Klinikum Dortmund 欧洲法院的解释方法与财政中立原则的含义:C-366/12多特蒙德Klinikum案评析

World Journal of VAT/GST Law Pub Date : 2015-07-03 DOI: 10.1080/20488432.2015.1072418

Terence Tervoort

{"title":"Interpretation methods of the CJEU and the meaning of the principle of fiscal neutrality: a commentary on the Case C-366/12 Klinikum Dortmund","authors":"Terence Tervoort","doi":"10.1080/20488432.2015.1072418","DOIUrl":"https://doi.org/10.1080/20488432.2015.1072418","url":null,"abstract":"The CJEU constitutes the essential institution in interpreting the European VAT Directive. Recently, in the Case C-366/12 Klinikum Dortmund, the Court had to decide on how to interpret the VAT exemptions of hospital and medical care and closely related activities due to Article 132 (1) (b) as well as the provision of medical care in the exercise of the medical and paramedical professions based on Article 132 (1) (c) of the VAT Directive. The present paper focuses on the literal and the purposive interpretation method applied by the Court and, based on a case-law study, finds that the literal method does not necessarily lead to a restriction and, in the same manner, that the purposive approach does not automatically implies an extension of VAT exemptions. As one argument of the plaintiff concerned the principle of fiscal neutrality, which represents the general principle of equal treatment in the VAT Directive, this principle is, again, investigated on a case-law basis, which will disclose the limited impact of the principle of fiscal neutrality and, what is more, will lead to the conclusion that the relation between the EU Treaty and the VAT Directive is not free of discrepancies.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122387258","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: 2