{"title":"判例法趋势：连续支付背景下的可收费事件和增值税的可收费性：根据C-324/20和C-9/20案件的判决发表评论","authors":"Adam Bartosiewicz","doi":"10.54648/taxi2022078","DOIUrl":null,"url":null,"abstract":"The moment of accounting for Value Added Tax (VAT) is determined by the moment when the chargeable event occurs. In some cases, this moment may be linked to the date of payment of remuneration, including when it is paid in instalments. Does splitting the remuneration into parts (instalments) always affect the moment when the chargeable event occurs, or is it relevant only for services which are by their nature performed in parts? These questions are answered by the Court of Justice of the European Union (CJEU) in the rulings presented here.\nChargeable event, VAT chargeability, successive payments, instalments, one-time service, continuous services, repetitive services","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.8000,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Case Law Trends: Chargeable Events and Chargeability of VAT in the Context of Successive Payments: Comments in the Light of the Judgments in Cases C-324/20 and C-9/20\",\"authors\":\"Adam Bartosiewicz\",\"doi\":\"10.54648/taxi2022078\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The moment of accounting for Value Added Tax (VAT) is determined by the moment when the chargeable event occurs. In some cases, this moment may be linked to the date of payment of remuneration, including when it is paid in instalments. Does splitting the remuneration into parts (instalments) always affect the moment when the chargeable event occurs, or is it relevant only for services which are by their nature performed in parts? These questions are answered by the Court of Justice of the European Union (CJEU) in the rulings presented here.\\nChargeable event, VAT chargeability, successive payments, instalments, one-time service, continuous services, repetitive services\",\"PeriodicalId\":45365,\"journal\":{\"name\":\"Intertax\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2022-08-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Intertax\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54648/taxi2022078\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Intertax","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/taxi2022078","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
Case Law Trends: Chargeable Events and Chargeability of VAT in the Context of Successive Payments: Comments in the Light of the Judgments in Cases C-324/20 and C-9/20
The moment of accounting for Value Added Tax (VAT) is determined by the moment when the chargeable event occurs. In some cases, this moment may be linked to the date of payment of remuneration, including when it is paid in instalments. Does splitting the remuneration into parts (instalments) always affect the moment when the chargeable event occurs, or is it relevant only for services which are by their nature performed in parts? These questions are answered by the Court of Justice of the European Union (CJEU) in the rulings presented here.
Chargeable event, VAT chargeability, successive payments, instalments, one-time service, continuous services, repetitive services
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