European VAT Law as Interpreted by the Court of Justice

Name: European VAT Law as Interpreted by the Court of Justice
Brand: Wolters Kluwer
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Erik Stessens(Autor*in)

Wolters Kluwer (Verlag)

Erschienen am 22. November 2022

560 Seiten

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Inhalt

Intro
Half-Title Page
Title Page
Copyright Page
Table of Contents
List of Abbreviations
Preface
Disclaimer
Acknowledgements
Introduction
Chapter 1 VAT as a Tax
1 VAT Is an Indirect General Consumption Tax That Is Collected on a Fractional Basis
1.1 VAT Is a General Consumption Tax
1.1.1 VAT Is a Consumption Tax
1.1.2 The Consumption Tax Is General
1.1.3 General Consumption Tax on the Economic Transfer of Goods and Services
1.2 VAT Is Collected on a Fractional Basis
1.3 Where Does the Term 'Value Added Tax' (VAT) Come From?
1.4 VAT Is an Indirect Tax
2 VAT as a Tax of the European Union
2.1 The Sources of European VAT Legislation
2.1.1 The Need for Harmonization
2.1.2 The Need for Own Resources
2.2 The Direct Effect and Interpretation of European VAT Legislation
2.2.1 European VAT Legislation Has Direct Effect and Takes Precedence over National Legislation
2.2.1.1 VAT Directives
2.2.1.2 VAT Regulations
2.2.2 European VAT Legislation Has an Autonomous Conceptual Framework and Is Interpreted Teleologically
2.2.2.1 An Autonomous Conceptual Framework
2.2.2.2 A Literal Interpretation Supplemented by a Teleological Interpretation
2.2.2.3 An Explicit Reference to the Law of the Member States
2.2.2.4 No Language Version Has Priority
2.2.2.5 The Exegetical Interpretation
2.2.2.6 Derogations from the General Rule Must Be Interpreted Strictly
2.3 European General Principles of Law Relevant in VAT Matters
2.3.1 The Principle of Fiscal Neutrality and the Principle of Equality
2.3.1.1 Equal Treatment of Taxable Persons Competing with Each Other
2.3.1.2 Relieving the Taxable Person from the Tax Cost Avoiding Double Taxation
2.3.1.3 The Principle of Fiscal Neutrality Cannot Complete Harmonization of the VAT Laws of the Member States
2.3.1.4 External Fiscal Neutrality as a Principle of Law: The Destination Principle?
2.3.2 The Principle of Proportionality
2.3.3 The Principle of Legal Certainty
2.3.3.1 The Principle of Legal Certainty and the Tax Administration
2.3.3.2 The Principle of Legal Certainty and the Legislature
2.3.4 The Principle of Effectiveness and Sound Administration
2.3.5 The Principle of Equivalence
2.3.6 The Principle of Economic Reality: Substance over Form
2.3.6.1 Economic Reality Prevails over Legal Form
2.3.6.2 Rights Need to Be Respected If the Substantive Requirements to Benefit from Them Are Met
2.3.7 The Principle of Separate Taxation
2.3.8 The Principle of Objectivity
2.4 Avoiding Fraud, Abuse of Rights and Tax Avoidance
2.4.1 Introduction
2.4.2 Derogating National VAT Legislation to Combat Fraud and Tax Evasion
2.4.3 The Doctrine of Abuse of Rights
2.4.3.1 Can a VAT System Be Abused?
2.4.3.2 Abuse of Rights Defined
2.4.3.3 The Distinction Between Abuse of Rights and Tax Evasion/Fraud
2.4.3.4 The Distinction Between Abuse of Rights and Tax Avoidance
2.4.3.5 The Distinction Between Abuse of Rights and Incomplete Harmonization
2.4.3.6 The Distinction Between Abuse of Rights and Incorrect Interpretation of the Law
2.4.3.7 Consequences of Abuse of Rights
2.4.4 Connected Persons: Optional Provisions to Combat Tax Fraud and Tax Evasion
2.5 The Incomplete Harmonization
2.5.1 Introduction
2.5.2 Incomplete Harmonization May Lead to Double or No Taxation
2.5.3 Differences in Interpretation of European Legislation
2.5.4 Inadequate Implementation of the VAT Directive
2.5.5 Transitional Provisions
2.5.6 Derogations Granted by the Council of the European Union
2.5.6.1 Principle
2.6.5.2 Procedure
2.5.7 Optional Provisions
2.5.8 The Transitional Regime for Intra-Community Transactions
2.5.9 The Difference in VAT Rate
2.5.10 Implementation Left to Member States
2.6 The Exclusivity of the European VAT Legislation
2.7 The Territoriality of European VAT
2.8 The Court of Justice
2.8.1 Preliminary Rulings
2.8.1.1 Introduction
2.8.1.2 Jurisdiction of the Court of Justice
2.8.1.3 Decisions of the Court of Justice Have the Force of Res Judicata
2.8.2 Infringement Procedures Initiated by the European Commission
2.9 The VAT Committee
2.10 The European Commission
2.10.1 Implementing Measures
2.10.2 Monitoring of Member States
2.11 The Council of the European Union
2.12 The VAT Expert Group
3 How Should a VAT Transaction Be Analysed?: The Five Questions
Chapter 2 The Taxable Transactions
1 Introduction
2 Legal Provisions
3 Supplies of Goods
3.1 The Concept of Goods
3.1.1 General
3.1.2 The Special Position of a 'Payment Instrument' and 'Vouchers'
3.1.3 Other Specific Cases
3.2 The Concept of Supply
3.3 Extension of the Concept of Supply
3.3.1 The Commission Agent's Principle
3.3.2 Scope of the Commission Agent's Principle?
3.3.3 Distinction with Buy-Sell Transactions
3.3.4 Self-Supplies and Transfers
3.3.5 Online Marketplaces
3.4 Limiting the Concept of Supply: Transfer of a Totality of Assets or a Branch of Activity
3.4.1 Introduction
3.4.2 The Concept of 'Totality of Assets' and 'Branch of Activity'
3.4.3 The Capacity of the Acquirer
3.4.4 The Transferor
4 Services
4.1 Distinction Between Supplies of Goods and Services
4.2 Extension of the Concept of Service
4.2.1 The Commission Agent Principle
4.2.2 Acts Assimilated to Services
4.3 Limitation of the Concept of Service
5 Supplies for Consideration
5.1 The Usage Condition
5.2 The Consideration Condition
5.2.1 The Consideration Must Be Capable of Being Expressed in Money
5.2.2 The Consideration Must Be Directly Linked to the Supply of the Goods or Services
5.2.3 It Is Not Necessary to Be Able to Identify the Consideration for Each Individual Transaction
5.3 Transactions Between a Head Office and a Fixed Establishment or among Fixed Establishments of the Same Legal Entity
5.4 Benefits Arising from a Previous or Subsequent Taxable Transaction
5.4.1 Benefits Arising from a Previous Taxable Transaction
5.4.1.1 Indemnities
5.4.1.2 Warranty Obligations
5.4.2 Benefits Prior to a Taxable Transaction
5.4.2.1 Subsidies
5.4.2.2 Incentives
5.5 Bringing on a New Customer
5.6 Illegal Supplies
5.7 Holding Activities and Transactions Involving Shares
5.7.1 The Purchase of Shares for the Sole Purpose of Holding Them: Passive Holding Companies
5.7.2 The Purchase of Shares for an Economic Activity: Active Holding Companies
5.7.3 Regular Purchases and Sales of Shares as an Economic Activity in Itself
5.7.4 Interest
5.8 Supplies Carried Out Solely for the Purpose of Obtaining a Tax Advantage
6 Bundled Supplies
6.1 Introduction
6.2 Principle: Each Supply Must Be Treated Separately
6.3 Exception: Bundled Supplies
6.3.1 Main Supply with Ancillary Supplies
6.3.2 Elements Constituting a Single Supply
6.4 Restrictive Interpretation of Exemptions Which Do Not Provide VAT Deduction?
7 Intra-Community Acquisitions
7.1 Concept
7.1.1 Introduction
7.1.2 The Concept of 'Acquisition'
7.1.3 The Concept of 'Intra-Community'
7.1.4 Difference with Supplies of Goods for Consideration
7.1.5 Difference with Importation
7.2 Conditions Regarding Acquirer and Supplier?
7.2.1 Conditions Relating to the Acquirer
7.2.2 Conditions Relating to the Supplier
7.3 Non-Application of the Intra-Community Acquisition Regime for Certain Persons
7.3.1 Which Persons Are Eligible?
7.3.2 Under What Conditions Can They Benefit from the Non-subjection?
7.4 Transactions Assimilated to Intra-Community Acquisitions
7.4.1 Introduction
7.4.2 The System of Transfers
7.4.2.1 Principle
7.4.2.2 Exceptions: Category 1 - The Transfer Is Part of a Taxable Supply
7.4.2.3 Exceptions: Category 2 - The Transfer Is Temporary
7.4.3 NATO Armed Forces
8 Importation
Chapter 3 The Taxable Person
1 Introduction
2 Who Is a Taxable Person?
2.1 Anyone May Be a Taxable Person
2.1.1 Legal Personality Is Not Required
2.1.2 More Than One Legal Entity May Be a Single Taxpayer: VAT Grouping
2.1.3 Public Bodies May Be Regarded as Taxable Persons
2.1.3.1 The Transactions Must Be Performed by a Body Governed by Public Law
2.1.3.2 The Body Governed by Public Law Must Carry Out the Transactions as a Public Authority
2.1.3.3 Significant Distortion of Competition
2.1.3.4 A Public Body's VAT Deduction Right
2.1.4 Partnerships Without Legal Personality and Consortia
2.2 A Taxable Person Has an Economic Activity
2.2.1 Concept
2.2.2 With or Without Profit Motive
2.2.3 Mainly or Additionally
2.3 The Economic Activity Must Be Carried Out Independently
2.4 No Matter Where You Are
2.4.1 Introduction
2.4.2 The Concept of Establishment, Fixed Establishment, and Place of Business
3 When Does the Tax Liability Start?
4 When Does the Tax Liability End?
5 Occasional Taxable Persons
5.1 Occasional Taxable Persons in the Real Estate Sector
5.2 Supplies of New Means of Transport
Chapter 4 Where Must the Supply Be Taxed: The Place of Supply Rules
1 Introduction
2 Supplies of Goods
2.1 Main Rule: Place Where the Good Is Placed at the Disposal of the Purchaser
2.2 Exception: The Goods Are Transported
2.3 Exception: The Supply of Goods with Installation or Assembly
2.4 Exception: Supplies of Goods on Board of a Ship, an Aircraft, or a Train
2.5 Exception: Supply of Gas and Electricity
2.6 Exception: Supply by the Importer
2.7 Exception: Distance Sales
2.7.1 Concept
2.7.2 Place of Taxation
2.7.3 De Minimis Threshold for Distance Sales Between Member States
3 Services
3.1 Introduction
3.2 General Rule
3.2.1 Services Supplied to Taxable Persons
3.2.1.1 The Service Is Provided Where the Recipient Is Established
3.2.1.2 Place of Business or Fixed Establishment
3.2.1.3 Extension of the Concept of 'Taxable Person' for the Place of Supply of Services
3.2.1.4 Implementing Measures
3.2.2 Services Supplied to Non-taxable Persons
3.3 Exception: Services Connected with Immovable Property
3.4 Exception: Transport and Related Services
3.5 Exception: Events, Education, Restaurant, and Catering Services
3.6 Exception: Hiring of Means of Transport
3.7 Exception: Services Supplied to Non-taxable Persons Established Outside the Community
3.7.1 Introduction
3.7.2 Conditions Relating to the Recipient
3.7.3 The Nature of the Services
3.8 Exception: Electronically Supplied Services to Non-taxable Persons
3.8.1 Concept
3.8.2 In Scope Services
3.8.3 Place
3.8.4 De Minimis Threshold for Electronically Supplied Services Between Member States
3.8.5 Special VAT Compliance Scheme
3.9 Exception: Services of Intermediaries
3.10 Exception: Use and Enjoyment
4 Place of an Intra-Community Acquisition of Goods
4.1 Main Rule
4.2 Safety Provision
5 Place of Importation of Goods
5.1 Main Rule
5.2 Exception
Chapter 5 Chargeable Event and Chargeability of VAT
1 Introduction
2 Main Rule
3 Exceptions
3.1 Advance Payments or Payments on Account
3.2 Early Invoicing or Collection
3.3 Intra-Community Supplies
3.4 Online Marketplaces
4 Time of Chargeability for Intra-Community Acquisitions
5 Time of Chargeability on Import of Goods
Chapter 6 Exemptions Without Deduction Right
1 Introduction
1.1 Origin and Role of Exemptions Without Deduction Right
1.2 The Issues of Exemptions Without Deduction Right
1.2.1 Introduction
1.2.2 Insourcing Is Fiscally More Advantageous Than Outsourcing
1.2.3 An Exemption Without Deduction Right Tends to Extend
1.2.4 Businesses Offering Similar Services Are Treated Unequally
1.2.5 Exemptions Without the Right to Deduct VAT Encourage Tax Avoidance
1.2.6 Exemptions Without the Right to Deduct VAT Lead to Complex VAT Obligations
1.2.7 Non-EU Businesses, Including UK Businesses, Selling Services to the EU Have a Competitive Advantage
1.2.8 Budgetary Impact
1.3 The Exemptions Are Autonomous Concepts of Community Law Which Must Be Interpreted Strictly
1.3.1 Strict Interpretation
1.3.2 Autonomous Concepts
1.3.3 The Reason Why the Exemption Has Been Introduced
1.4 National Measures for the Straightforward Application of the Exemptions and to Prevent Evasion, Avoidance, or Abuse
2 Exemptions in the Real Estate Sector
2.1 Supply of Immovable Property
2.1.1 Introduction
2.1.2 The Supply of a Building
2.1.3 The Supply of Building Land
2.1.4 Transitional Measures
2.1.5 Establishment of Rights in Rem
2.2 Leasing or Letting of Immovable Property
2.2.1 Passive Letting of Immovable Property
2.2.2 Active Provision of Immovable Property
3 Exemptions in Finance and Insurance
3.1 Introduction
3.1.1 The Emergence of Exemptions in the Financial Sector
3.1.2 The Nature of the Transaction Determines Whether It Is Exempt
3.1.3 The Reason Why the Exemption Was Introduced Matters
3.1.4 The Draft Legislation of the European Commission
3.2 Insurance
3.2.1 Current Rules
3.2.2 Transactions Relating to Insurance and Reinsurance
3.2.3 Related Services Provided by Insurance Brokers and Insurance Intermediaries
3.2.4 Proposal to Amend the VAT Directive: Draft Version
3.2.5 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.3 Credit
3.3.1 Current Rules
3.3.2 Proposal to Amend the VAT Directive: Draft Version
3.3.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.4 Securities and Guarantees
3.4.1 Current Scheme
3.4.2 Proposal to Amend the VAT Directive: Draft Version
3.4.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.5 Payment Services and Factoring
3.5.1 Payment Services
3.5.2 Factoring
3.5.3 Proposal to Amend the VAT Directive: Draft Version
3.5.4 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.6 Currency Exchange and the Provision of Cash
3.6.1 Current Scheme
3.6.2 Proposal to Amend the VAT Directive: Draft Version
3.6.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.7 Trading in Securities
3.7.1 Current Scheme
3.7.2 Proposal to Amend the VAT Directive: Draft Version
3.7.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.8 Management of Special Investment Funds
3.8.1 Current Scheme
3.8.2 Proposal to Amend the VAT Directive: Draft Version
3.8.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.9 Intermediation in Insurance and Financial Services
3.9.1 Current Scheme
3.9.2 Proposal to Amend the VAT Directive: Draft Version
3.9.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
3.10 Outsourcing of Insurance and Financial Activities
3.10.1 Current Scheme
3.10.2 Proposal to Amend the VAT Directive: Draft Version
3.10.3 Proposal for a Regulation Implementing the VAT Directive: Draft Version
4 Option for Taxation
5 Exemption for Games and Betting
6 Exemptions for Certain Activities in the Public Interest
6.1 Introduction
6.2 Exemption for Postal Services
6.3 Medical Care
6.3.1 Hospital Care
6.3.2 Medical and Paramedical Professions
6.3.3 Other Medical Exemptions
6.4 Social Exemptions
6.5 Exemptions for Education
6.5.1 The Concept of Education
6.5.1.1 Education Within Schools and Universities
6.5.1.2 Education by Private Teachers
6.5.2 The Requirement to Be Recognized
6.6 Religious Exemptions
6.7 Exemption for Interest Groups
6.8 Exemption for Sport and Physical Education
6.9 Cultural Exemptions
6.10 Fundraising
6.11 Public Radio and Television Organizations
6.12 Exempt Activities of Private Institutions
6.13 Excluded Supplies
6.14 The Concept of 'Closely Related' or 'Closely Linked'
7 Exemptions Which Member States May Maintain Until a Definitive VAT System Is Put in Place
8 Independent Groups of Persons (IGPs)
9 Supplies of Goods on Which Input VAT Was Not Deductible
9.1 Supplies by Exempt Taxable Persons
9.2 Supplies of Goods and Services Subject to a National Exclusion from the Deduction Right
Chapter 7 Exemptions with the Right to Deduct Input VAT
1 Introduction
2 Exemption for Intra-Community Supplies of Goods
2.1 Concept
2.2 Conditions
2.3 Intra-Community Supply of New Means of Transport
2.4 Transfers of Goods by the Same Taxable Person Between Two Member States
3 Exemptions for Intra-Community Acquisitions of Goods
3.1 Introduction
3.2 Miscellaneous Exemptions
3.3 The Exemption for Triangular Supplies
4 Import Exemptions
5 Export Exemptions
5.1 Introduction
5.2 Export by the Supplier
5.3 Export by the Customer
5.4 Exports by Recognized Organizations
5.5 Inward Processing
5.6 Services, Including Transport, Connected to Export or Import
6 Exemptions for Certain Transport Services
6.1 Exemptions for Intra-Community Transport
6.2 Exemptions for International Air Traffic and Sea Vessels
6.3 Exemptions for Certain Transactions Treated as Exports
7 Exemptions for Services Supplied by Intermediaries
8 Exemptions for Transactions Relating to International Trade in Goods
9 Exemptions Which Member States May Maintain Until a Definitive System Is in Place
Chapter 8 The Taxable Amount
1 The Taxable Amount of Supplies of Goods and Services
1.1 What Is the Taxable Amount?
1.1.1 The Taxable Amount Is the Consideration Actually Received
1.1.2 What If the Consideration Is Not at Arm's Length?
1.1.3 Amounts Paid by Third Parties
1.1.4 Government Grants or Subsidies
1.1.5 Taxes
1.1.6 Oncharged Costs
1.2 What Is Not Part of the Taxable Amount?
1.2.1 Price Reductions
1.2.1.1 The Price Reduction Must Be Agreed Before or After the Chargeable Event Occurs
1.2.1.2 The Price Reduction Must Be Granted by the Supplier
1.2.1.3 The Price Reduction Must Be Directly Linked to the Supply of the Good or Service
1.2.2 Interest due to Late Payment
1.2.3 Advance Payments on Behalf of the Customer
1.2.4 The VAT Itself
1.3 The Taxable Amount of Self-Supplies
2 The Taxable Amount of Intra-Community Acquisitions
3 The Taxable Amount on Importation
4 Corrections to the Taxable Amount after Delivery
4.1 Introduction
4.2 Cancellation, Dissolution, and Reduction
4.3 Non-payment
Chapter 9 The Rate
1 The Standard Rate
2 Reduced Rates
3 Rate Changes
4 Rounding of VAT Amounts
Chapter 10 The Person Liable to Pay VAT
1 Introduction
2 Main Rule: The Supplier or Service Provider Registers and Pays the VAT
3 Exceptions Where the Customer Must Pay the VAT
3.1 Optional General Reverse Charge for Foreign Taxpayers
3.2 Reverse Charge for Supplies of Gas Through a Natural Gas System, of Electricity and of Heat or Cooling Energy Through Heating and Cooling Networks
3.3 Reverse Charge on Services Taking Place Where the Taxable Recipient Is Established
3.3.1 Reverse Charge to the Established Taxable Person
3.3.2 The Force of Attraction Principle
3.3.2.1 The Old Scheme until 2010
3.3.2.2 Abolition of the Force of Attraction Principle as from 2010
3.4 Reverse Charge in the Case of Triangular Transactions
3.5 Reverse Charge in the Case of Supplies of Investment Gold
3.6 Reverse Charge for Specific Transactions: Option by the Member State
4 VAT Liability by Simply Stating VAT on an Invoice
5 Payment of VAT on Importation
6 Payment of VAT on Intra-Community Acquisitions
7 Payment of VAT by a Tax Representative
8 Joint and Several Liability Between Supplier and Buyer
9 Reverse Charge to Combat VAT Fraud
Chapter 11 The Right to Deduct VAT
1 The Right to Deduct VAT: The Cornerstone of the VAT System
2 The Origin and Timing of the Deduction Right
2.1 When Does the Right to Deduct VAT Originate?
2.2 The Time Period for Exercising the Deduction Right
3 The Scope of the Deduction Right
3.1 The Destination Principle
3.1.1 Introduction
3.1.2 The Goods or Services Must Be Supplied and Received by a Taxable Person
3.1.3 The Taxable Person Should Use the Goods or Services Received to Carry Out Taxed Transactions
3.1.4 VAT on Goods and Services for a Transaction Which, due to a Fiction in the VAT Legislation, Is Not Considered a Taxable Supply
3.1.4.1 Input VAT Incurred for a Transfer of a Totality of Assets or a Branch of Activity
3.1.4.2 VAT on Costs Prior to Inclusion in a VAT Group
3.1.5 VAT on Preparatory Input Transactions
3.1.6 Unduly Charged VAT
3.2 The Relationship Between Input and Taxed Output Transactions
3.3 Asset Labelling
3.3.1 Old Scheme
3.3.2 New Scheme
4 Mixed and Partial Tax Liability
4.1 Introduction
4.2 Partial Tax Liability
4.3 Mixed Tax Liability
4.3.1 Introduction
4.3.2 The General Pro Rata
4.3.2.1 Method of Calculation and Elements to Be Included
4.3.2.2 Elements to Be Excluded
4.3.2.3 The Provisional and Definitive Pro Rata
4.3.2.4 Adjustment of the Deduction of VAT Levied on Business Assets for Mixed Taxable Persons Applying the General Pro Rata
4.3.3 The Actual Use Method
5 VAT Deduction Restrictions and Exclusions
5.1 Article 176 of the VAT Directive: The Standstill Clause
5.2 The Deduction Restrictions and Derogations Must Be Interpreted Strictly
5.3 Advertising and Marketing Expenses
6 Subsequent Adjustments to the Earlier Exercise of the Deduction Right
6.1 When Is an Adjustment Necessary?
6.2 Self-Supplies and Adjustments
6.3 Use Outside the Economic Activity
6.3.1 Introduction
6.3.2 The Deduction Right Must Have Been Enjoyed in Whole or in Part
6.3.3 Use for Private Purposes by the Taxable Person or by His Staff
6.3.4 Providing a Good or Service for No Consideration
6.3.4.1 Principle
6.3.4.2 Exception: Trade Samples
6.3.4.3 Exception: Bundled Supplies
6.3.4.4 Exception: Small Value Commercial Gifts
6.3.4.5 Exception: Free Supplies and Services in the Context of the Economic Activity
6.4 Change in Business Use by Mixed Taxable Persons
6.4.1 Introduction
6.4.2 The Adjustment for Capital Goods
6.4.2.1 Change in Business Use
6.4.2.2 Adjustment Period
6.4.2.3 The Term 'Capital Goods'
6.4.2.4 Methodology
6.5 Cessation of Activity
6.5.1 Introduction
6.5.2 Transfer of a Going Concern
6.6 Change in the Taxable Amount after the Supply
6.7 Rectifying Incorrect Deductions
7 Formal Requirements
7.1 VAT Identification
7.2 VAT Return
7.3 The Invoice Requirement and the Problem of Incorrect Invoices
7.3.1 The Invoice Requirement
7.3.2 The Mandatory Invoice Statements
7.3.3 Unduly Charged VAT
7.4 Cross-Border Exercise of the Deduction Right
7.5 Time Limit to Exercise the Right to Deduct Input VAT
8 Deduction and Fraud
Chapter 12 Refund of VAT
1 Refund of Input Tax to Taxable Persons Established in the Member State of Refund
1.1 The Tax Authorities Have Collected Too Much VAT from the Taxable Person
1.2 Excess Input Tax Resulting from the Periodic VAT Return
2 Refund of Input Tax to Taxable Persons Established in Another EU Member State
2.1 Introduction: Directive 2008/9/EC
2.2 Which Taxpayers Are Eligible?
2.3 Which Input Tax Is Eligible?
2.3.1 The Input Tax Must Be Correctly Invoiced
2.3.2 The Input Tax Must Be Deductible in Principle Both in the Member State of Refund and in the Member State of Establishment
2.3.2.1 The Input Tax Must Be Used for Transactions Which the Legislation of the Member State of Refund Classifies as Taxed
2.3.2.2 The Input Tax Is to Be Used for Transactions Which the Legislation of the Member State of Establishment Classifies as Taxed
2.3.3 No National Deduction Limitation Should Apply in the Member State of Refund
2.3.4 What If the VAT Directive Is Interpreted Differently?
2.3.5 Is There a Better Solution?
2.4 What Procedure Should Be Followed?
3 Refund of Input Tax to Taxable Persons Established Outside the EU
Chapter 13 Special Schemes
1 Special Scheme for Travel Agents and Tour Operators
1.1 Scope
1.2 Nature and Location of the Service
1.3 Taxable Amount
1.4 Exemptions
1.5 VAT Deduction
2 Special Scheme for Small Enterprises
3 Special Arrangements for Second-Hand Goods, Works of Art, Collectors' Items and Antiques: The Margin Scheme
4 The Flat-Rate Scheme for Farmers
5 The Special Scheme for Investment Gold
6 The Special Scheme for Non-established Taxable Persons Who Supply Services Electronically to Non-taxable Persons
7 The Special Scheme for Distance Sales
Table of CJEU Cases
Index

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