A guide to the European VAT directives: 1 Introduction to European VAT 2012
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2012
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| 245 | 1 | 0 | |a A guide to the European VAT directives |n 1 |p Introduction to European VAT 2012 |c Ben Terra ; Julie Kajus |
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| adam_text | Titel: Bd. 1. A guide to the European VAT directives. Introduction to European VAT 2012
Autor: Terra, Ben J. M
Jahr: 2012
A Guide to the European
VAT Directives
Volume 1
Introduction to European VAT
2012
- C 1
SK LUZERN 9)
Ben Terra - Julie Kajus
Table of Contents
Preface v
List of Abbreviations xix
Part I General Subjects 1
Chapter 1 Sources of EU Tax Law 3
1.1 Introduction 3
1.2 Primary law 3
1.3 The Lisbon Treaty 4
1.3.1 The institutional framework 6
1.4 International agreements 12
1.5 International customary law 16
1.6 General principles 16
1.7 Indirect taxation and primary EU law; the acquis 17
1.8 Secondary law 21
1.9 The fundamental freedoms 21
Chapter 2 Legal Principles 27
2.1 Introduction 27
2.2 Fundamental legal principles 28
2.2.1 The principles of conferral, subsidiarity and of
proportionality 29
2.2.2 The principle of sincere Cooperation 33
2.2.3 The principle of non-discrimination on grounds of
nationality 34
2.3 Fundamental rights 37
2.3.1 The charter of fundamental rights of the European
Union 38
2.4 The unwritten general principles 42
2.4.1 The principles of equivalence, effectiveness and legal
certainty 43
2.4.2 Abus de droit 46
2.4.3 Transactions designed solely to obtain a tax advantage 53
2.5 Fiscal neutrality 81
Chapter 3 Legal Acts 89
3.1 Introduction 89
3.2 Regulations 89
3.3 Directives 94
VII
Table of Contents
3.4 Decisions 94
3.4.1 The own resources Decision 95
3.5 The Obligation to motivate regulations, directives and decisions 99
3.6 Recommendations and opinions 1°3
Chapter 4 Judicial Remedies and Judicial Protection 1°5
4.1 Introduction 105
4.1.1 The EFTA Court 105
4.2 Direct appeals 106
4.3 Violation of EU law by a Member State 108
4.3.1 Infringement proceedings against a Member State 108
4.3.1.1 Breach of EU law by the highest court of a Member
State 114
4.3.2 Non-compliance with judgments 119
4.3.3 Infringement proceedings between Member States 123
4.4 Direct access by individuals 123
4.4.1 Review of the legality of acts 124
4.4.2 Failuretoact 131
4.4.3 Compensation for damages 136
4.4.4 Disputes between the European Union and its servants 139
4.5 Preliminary questions 140
4.5.1 Qualifications for the court of reference 146
4.5.2 Hypothetical questions 148
Chapter 5 Effectiveness of EU (Indirect Tax) Law 151
5.1 Introduction 151
5.2 Direct effect of directives 156
5.3 Reverse direct effect 160
5.4 Horizontal effect 162
5.5 Reconciliatory Interpretation 163
5.6 National time-limits 167
5.7 Liability for damages 180
5.8 Obstacles put forward against liability for damages 194
5.8.1 Limitation of the temporal effect of judgments 194
5.8.2 Respect for res judicata 208
5.8.2.1 The ECtHR as guardian of the case law of the Court of
Justice 224
5.8.3 Unjust enrichment 229
5.8.3.1 The requirement of passing on taxes 238
Chapter 6 Methods of Interpretation 247
6.1 Introduction 247
VIII
Table of Contents
6.2 Acte eclaire 248
6.3 Acte clair 256
6.3.1 Equally obvious to the courts of the other Member
States 257
6.3.2 Twenty-three authentic languages 258
6.3.3 EU terminology 264
6.3.4 Contextual Interpretation method 267
6.3.5 The teleological interpretation method 268
6.3.6 The State of evolution of EU law 270
6.3.7 Historical interpretation method 271
Part II VAT 275
Chapter 7 Introduction to VAT as Fiscal Phenomenon 277
7.1 General 277
7.1.1 Legal character 279
7.1.2 Tax on consumption 280
7.2 General indirect tax on consumption 281
7.2.1 General tax 282
7.2.2 Consumption 284
7.2.3 Indirect 286
7.3 Neutrality 289
7.3.1 Internal neutrality 290
7.3.1.1 Legal neutrality 290
7.3.1.2 Competition neutrality 290
7.3.1.3 Economic neutrality 291
7.3.2 External neutrality 292
7.4 Systems of levying turnover taxes 293
7.4.1 Single-stage levies 294
7.4.1.1 Manufacturer s tax 294
7.4.1.2 Wholesale tax 295
7.4.1.3 Retail sales tax 297
7.4.2 Multiple-stage levies 298
7.4.2.1 Cumulative cascade Systems 298
7.4.2.2 Non-cumulative Systems 299
7.4.2.3 Synopsis 299
7.4.3 Examples 300
7.4.3.1 Single-stage (cumulative) taxes 300
7.4.3.1.1 Manufacturer s tax 300
7.4.3.1.2 Wholesale tax 300
7.4.3.1.3 Retail sales tax 301
7.4.3.2 Multiple stage levies 301
7.4.3.2.1 All stage tax 301
IX
Table of Contents
7.4.3.2.2 Dual-stage taxes 301
7.5 Systems of levying a VAT 302
7.5.1 Extent of vertical coverage 302
7.5.2 Treatment of capital equipment 302
7.5.2.1 Consumption type 302
7.5.2.2 Income type 303
7.5.2.3 Product type 303
7.5.3 Methods of calculation 304
7.5.3.1 The direct/subtraction and the addition methods 304
7.5.3.2 The tax credit method 305
7.5.3.3 Example of the tax credit method 306
7.5.4 Summary 306
7.6 The VAT as fiscal phenomenon 306
7.6.1 Advantages 306
7.6.1.1 Fiscal advantages 307
7.6.1.2 Psychological advantages 308
7.6.1.3 Economic advantages 309
7.6.2 Disadvantages 311
7.6.2.1 Is VAT a regressive tax? 311
7.6.3 Some idiosyncrasies of VAT 313
7.6.3.1 Scope of the VAT 314
7.6.3.2 VAT is not a cost price factor 315
7.6.3.3 The recouping effect 315
7.6.3.4 Exemptions 316
7.6.3.5 Exemption at the retail level 317
7.6.3.6 Consequences of the deduction mechanism 318
Chapter 8 Subject Matter and Scope 321
8.1 Introduction 321
8.1.1 Dates of introduction and expiry dates 329
8.2 The Recast of the Sixth VAT Directive 329
8.3 Subject matter 332
8.4 Scope 332
8.4.1 Illegal transactions 333
8.4.1.1 Carousel fraud 339
8.4.2 Transactions without consideration 346
8.4.3 Payments without transactions 347
8.4.4 Transactions for consideration/direct link 352
8.4.5 Legal relationship 356
8.4.6 Acting as such 358
8.4.7 Tax amnesty 359
8.5 Territorial scope 362
8.5.1 Extra-territorial activities 362
Table of Contents
Chapter 9 Taxable Persons 365
9.1 Introduction 365
9.1.1 Any person in any place 365
9.1.2 Whatever the purpose or result 369
9.2 Economic activities 370
9.2.1 Occasional activities 377
9.3 Preparatory acts and ceasing economic activities 381
9.4 Acting independently 389
9.4.1 VAT grouping 393
9.5 Public bodies 399
9.5.1 Activities engaged in as public authorities 402
9.5.2 Assimilation to activities engaged in as public
authorities 416
9.5.3 Road tolls 421
9.5.4 Parking charges 423
9.5.5 The granting of licences for third generation mobile
telecommunications Systems 431
9.6 Special taxable persons 434
9.6.1 The Societas Europaea 434
9.6.2 The EEIG 436
9.6.3 General legal aspects of the Societas Europaea 437
9.6.4 Indirect tax aspects of the Societas Europaea 439
9.6.5 The Societas Cooperativa Europaea 444
9.6.6 The Societas Privata Europaea 444
Chapter 10 Taxable Transactions 447
10.1 Introduction 447
10.2 Supplies of goods 447
10.2.1 Member States must treat as supplies of goods 453
10.2.1.1 Tangible property 453
10.2.1.2 Transfers by order made in the name of a public
authority 453
10.2.1.3 Hire/purchase 454
10.2.1.4 Commission 454
10.2.1.5 Private use 454
10.2.1.6 Treated as supplies of goods followed by an
intra-Community acquisition 468
10.2.2 Member States may treat as supplies of goods 470
10.2.2.1 Certain interests in immovable property and rights in
rem 470
10.2.2.2 Supplies under a contract to make up work 471
10.2.2.3 Works of construction 474
10.2.2.4 Internal supplies 474
xi
Table of Contents
10.2.2.5 Transfer of a going concern/the no-supply rule 477
10.3 Intra-Community transactions 488
10.3.1 New means of transport 494
10.3.2 Intra-Community acquisitions of goods 503
10.4 Supplies of Services 507
10.4.1 Qualification as Services 508
10.4.2 Private use 515
10.4.3 Private use and allocation of assets 521
10.4.4 The business purpose test 542
10.5 Importation 547
Chapter 11 Place of Taxable Transactions 557
11.1 Introduction 557
11.2 Supply of goods 557
11.2.1 The supply of goods without transport 557
11.2.2 The supply of goods with transport 557
11.2.3 The supply of goods on board ships, aircraft or trains 567
11.2.4 The supply of goods through distribution Systems 569
11.3 The place of intra-Community acquisitions 573
11.3.1 Chain transactions 575
11.3.2 Simplification measures for triangulation 585
11.4 Supply of Services 590
11.4.1 Particular provisions 596
11.4.1.1 Services supplied by an intermediary to non-taxable
persons 596
11.4.1.2 Supply of Services connected with immovable property 598
11.4.1.3 Supply of transport 608
11.4.1.4 The supply of cultural, artistic, sporting, scientific,
educational, entertainment and similar Services and/or
Services related to the admission, ancillary transport
activities and valuations of and work on movable
property 611
11.4.1.5 Supply of restaurant and catering Services 619
11.4.1.6 Hiring of means of transport 619
11.4.1.7 Supply of restaurant and catering Services for
consumption on board ships, aircraft or trains 621
11.4.1.8 Supply of electronic Services and of
telecommunications, radio and television broadcasting
Services to non-taxable persons 622
11.4.1.9 Supply of Services to non-taxable persons outside the
Community 625
11.4.2 The main rule for supplies to taxable persons 653
11.4.2.1 The concept of an establishment 655
XII
Table of Contents
11.4.2.2 Dualcapacity 668
11.4.3 The main rule for supplies to non-taxable persons 671
11.4.4 Use and enjoyment override 672
11.5 Importation of goods 674
Chapter 12 Chargeable Event and Chargeability of VAT 677
12.1 Introduction 677
12.2 Supplies of goods and Services 677
12.3 Intra-Community acquisitions 690
12.4 Importation 690
Chapter 13 Taxable Amount 693
13.1 Introduction 693
13.2 Supplies of goods or Services 693
13.2.1 Barter transactions 696
13.2.2 Promotion schemes 697
13.2.3 Subsidies 709
13.2.3.1 State aid 717
13.2.4 Service charges 724
13.2.5 Credit cards and factoring 725
13.2.6 Gaming machines 738
13.2.7 Binding in honour only 739
13.2.8 Investment gold 741
13.2.9 Objective valuation of supplies 742
13.2.10 Disbursements 746
13.2.11 The füll cost of self-supplied Services 750
13.2.12 Deposits retained in the event of cancellation 755
13.2.13 VAT in- or exclusive 759
13.2.14 Second-hand goods 760
13.2.15 Rounding of VAT amounts 762
13.3 Intra-Community acquisitions 768
13.4 Importation of goods 769
13.5 Miscellaneous provisions 774
13.5.1 Cancellation, refusal or total or partial non-payment 774
13.5.2 Exchange rates 778
13.5.3 Returnable packing costs 779
Chapter 14 Rates 781
14.1 Introduction 781
14.1.1 Rate differentiations 781
14.2 Application, structure and level of rates 806
14.3 Zero rates 809
XIII
Table of Contents
14.4 Special provisions applying until the adoption of definitive
arrangements and temporary provisions 812
Chapter 15 Exemptions 819
15.1 Introduction 819
15.2 Exem ptions without the right to deduction 819
15.2.1 Exemptions for certain activities in the public interest 821
15.2.1.1 Postal Services 821
15.2.1.2 Hospital and medical care 825
15.2.1.3 Medical care 830
15.2.1.4 Human Organs, blood and milk 847
15.2.1.5 Dental technicians 848
15.2.1.6 Independent groups of persons 852
15.2.1.7 Weifare and social security work 857
15.2.1.8 Protection of children 866
15.2.1.9 Education 866
15.2.1.10 Private tuition 868
15.2.1.11 Supplies of staff by religious or philosophical
institutions 874
15.2.1.12 Trade unions 874
15.2.1.13 Sport or physical education 876
15.2.1.14 Cultural Services 879
15.2.1.15 Fund-raising 880
15.2.1.16 Transport Services for sick or injured persons 881
15.2.1.17 Public radio and television 881
15.2.1.18 Aiming at profit 881
15.2.2 Exemptions for other activities 886
15.2.2.1 Insurance and reinsurance transactions 886
15.2.2.2 Financial transactions 898
15.2.2.3 Postage stamps 922
15.2.2.4 Betting, lotteries 922
15.2.2.5 Immovable property 936
15.2.2.6 Goods used wholly for an exempt activity 937
15.3 Exemptions relating to intra-Community transactions 939
15.4 Exemptions on importation 950
15.4.1 Importation of personal property 956
15.5 Exemptions on exportation 960
15.6 Exemptions related to international transport 963
15.7 Exemptions relating to certain transactions treated as exports 972
15.8 Exemptions for the supply of Services by intermediaries 972
15.9 Exemptions for transactions relating to international trade 972
15.9.1 Customs warehouses, warehouses other than customs
warehouses and similar arrangements 973
XIV
Table of Contents
15.9.2 Transactions exempted with a view to export and in the
framework of trade between the Member States 977
Chapter 16 Immovable Property 979
16.1 Introduction 979
16.1.1 The legislative history of the supply of buildings and
building land 981
16.2 The handing-over of a work of construction 983
16.3 Letting and leasing and the Option for taxation 984
16.4 Supplies of buildings or parts thereof and the option for taxation 1020
16.5 Supplies of land and option for taxation 1024
Chapter 17 Deductions 1027
17.1 Introduction 1027
17.2 Origin and scope of right of deduction 1028
17.2.1 Refunds 1035
17.3 Proportional deduction 1050
17.3.1 Allocation on sectorial basis 1054
17.3.2 Incidental transactions 1056
17.3.3 Including in the denominator the amount of subsidies 1061
17.4 Restrictions on the right of deduction 1064
17.4.1 The stand-still clause 1066
17.4.2 Cyclical economic reasons 1080
17.5 Rules governing the exercise of the right of deduction 1085
17.5.1 Supplies to a taxable person 1085
17.5.2 Goodfaith 1100
17.5.3 Method of deduction 1104
17.5.4 Importation 1108
17.5.5 Fictitious supplies 1109
17.5.6 Intra-Community acquisitions 1109
17.5.7 Authorizations to make deductions 1109
17.5.8 Excess amounts 1109
17.6 Adjustment of deductions 1120
17.6.1 Services which have characteristics similar to those
normally attributed to capital goods 1132
17.6.2 Private use of immovable property 1133
17.7 The maze of VAT on shares and dividends 1136
Chapter 18 Obligations of Taxable Persons and Certain Non-Taxable
Persons 1163
18.1 Introduction 1163
18.2 Obligation to pay 1163
xv
Table of Contents
18.2.1 Persons liable for payment of VAT to the tax authorities 1163
18.2.2 Payment arrangements 1183
18.3 Identification 1186
18.4 Invoicing 1187
18.4.1 Concept of invoice 1188
18.4.2 Issue of invoices 1188
18.4.3 Content of invoices 1190
18.4.4 Sending invoices by electronic means 1192
18.4.5 Simplification measures 1193
18.4.6 Invoicing rules from 1 January 2013 1194
18.4.6.1 Issuance and Contents of an invoice 1194
18.4.6.2 Paper invoices and electronic invoices 1207
18.4.6.3 Storage of invoices 1210
18.5 Accounting 1211
18.6 Returns 1212
18.7 Recapitulative Statements 1213
18.8 Miscellaneous provisions 1215
18.9 Obligations in respect of certain importations and exportations 1222
Chapter 19 Special Schemes 1225
19.1 Introduction 1225
19.2 Small and medium-sized enterprises 1225
19.3 Farmers 1230
19.4 Travel agents 1234
19.4.1 Transactions of travel agents 1234
19.4.2 Treated as a Single Service 1238
19.4.3 The margin 1242
19.4.4 Outside the European Union, deductions and
derogations 1249
19.5 Second-hand goods, works of art, collectors items and antiques 1250
19.6 Investment gold 1260
19.6.1 General provisions regarding investment gold and
exemption from VAT 1262
19.6.2 Taxation option for investment gold 1264
19.6.3 Transactions on a regulated gold bullion market 1265
19.6.4 Special rights and obligations for traders in investment
gold 1265
19.7 Non-established taxable persons supplying electronic Services to
non-taxable persons 1266
Chapter 20 Derogations 1271
20.1 Introduction 1271
xvi
Table of Contents
20.2 Derogations applying until the adoption of definitive
arrangements 1271
20.2.1 Derogations for States which were members of the
Community on 1 January 1978 1271
20.2.2 Derogations for States which acceded to the
Community after 1 January 1978 1274
20.2.3 Derogations applicable to all Member States which
acceded to the Community after 1 January 1978 1277
20.3 Derogations subject to authorization 1277
Chapter 21 Miscellaneous 1291
21.1 Introduction 1291
21.2 Implementing measures 1291
21.2.1 The Council Regulation laying down implementing
measures and the Proposal for a recast Regulation 1293
21.3 VATCommittee 1314
21.4 Conversion rates 1316
21.5 Taxes not to be characterized as turnover taxes 1316
Chapter 22 Final Provisions 1329
22.1 Introduction 1329
22.2 Transitional arrangements and transitional measures 1329
22.2.1 The Green Paper 1330
22.3 Transposition and entry into force 1331
Index 1333
XVII
A GUIDE TO THE EUROPEAN
VAT DIRECTIVES
Volume 2
Integrated Text of
the Recast VAT Directive
[Updated inclusive Regulation (EU) No. 282/2011]
2012
Ben Terra - Julie Kajus
Table of Contents
Integrated text of Council Directive 2006/112/EC on the common
system of value added tax (the Recast VAT Directive)
Preambles xxxv
Directive 2006/112/EC VAT Directive (recast) xxxv
Council Directive 2006/138/EC of 20 December 2006 amending
Directive 2006/112/EC on the common system of value added tax
as regards the period of application of the value added tax
arrangements applicable to radio and television broadcasting
Services and certain electronically supplied Services xlv
Council Directive 2007/75/EC of 20 December 2007 amending Directive
2006/112/EC with regard to certain temporary provisions
concerning rates of value added tax xlvi
Council Directive 2008/8/EC of 12 February 2008 amending Directive
2006/112/EC as regards the place of supply of Services xlvii
Council Directive 2008/117/EC of 16 December 2008 amending
Directive 2006/112/EC on the common System of value added tax
to combat tax evasion connected with intra-Community
transactions xlix
Council Directive 2009/47/EC of 5 May 2009 amending Directive
2006/112/EC as regards reduced rates of value added tax li
Council Directive 2009/69/EC of 25 June 2009 amending Directive
2006/112/EC on the common system of value added tax as regards
tax evasion linked to imports lii
Council Directive 2009/162/EU of 22 December 2009 amending various
provisions of Directive 2006/112/EC on the common system of
value added tax liii
Council Directive 2010/23/EU of 16 March 2010 amending Directive
2006/112/EC on the common system of value added tax, as
regards an optional and temporary application of the reverse
Charge mechanism in relation to supplies of certain Services
susceptible to fraud Ivi
Council Directive 2010/45/EU of 13 July 2010 amending Directive
2006/112/EC on the common system of value added tax as regards
the rules on invoicing Iviii
VII
Table of Contents
Council Directive 2010/88/EU of 7 December 2010 amending Directive
2006/112/EC on the common system of value added tax, with
regard to the duration of the Obligation to respect a minimum
Standard rate Ix
Council implementing Regulation (EU) No. 282/2011 of16 March 2011
laying down implementing measures for Directive 2006/112/EC on
the common system of value added tax (Recast) Ixii
Title I Subject, Matter and Scope 1
Article 1 [Subject] 1
Article 2 [Scope] 1
Article 3 [Acquisitions not subject to VAT] 4
Article 4 [Acquisitions of second-hand goods not subject to VAT] 5
Title II Territorial Scope 7
Article 5 [Definitions] 7
Article 6 [Excluded territories] 7
Article 7 [Monaco, (sie of Man, Akrotiri and Dhekelial 8
Article 8 [Proposais by Commission] 8
Title III Taxable Persons 9
Article 9 [Taxable person] 9
Article 10 [Independent] 9
Article 11 [VAT grouping] 9
Article 12 [Occasional activities] 10
Article 13 [Bodies governed by public law] 10
Title IV Taxable Transactions 12
Chapter 1 Supply of goods 12
Article 14 [Supplies of goods] 12
Article 15 [Tangible property] 12
Article 16 [Self-supply of goods] 13
Article 17 [Transfer to another Member State] 13
VIII
Table of Contents
Article 18 [Internal supply] 15
Article 19 UOGC] 15
Chapter 2 Intra-Community acquisition of goods 15
Article 20 [Intra-Community acquisition of goods] 15
Article 21 [Fictitious intra-Community acquisition of goods] 16
Article 22 [Intra-Community acquisition of goods by NATO] 16
Article 23 [Ciassed as supply of goods] 16
Chapter 3 Supply of Services 17
Article 24 [Supply of Services] 17
Article 25 [Examples of Services] 20
Article 26 [Self-supply] 20
Article 27 [Internal supply] 20
Article 28 [Undisclosed agent] 21
Article 29 [TOGC] 21
Chapter 4 Importation of goods 21
Article 30 [Importation of goods] 21
Title V Place of Taxable Transactions 22
Chapter 1 Place of supply of goods 22
Section 1 Supply of goods without transport 22
Article 31 [Supply of goods without transport] 22
Section 2 Supply of goods with transport 22
Article 32 [Supply of goods with transport] 22
Article 33 [Distance sales] 22
Article 34 [Distance sales; thresholds] 23
Article 35 [Distance selling rules not applicable to second-hand goods] 25
Article 36 [Installation or assemblyl 25
IX
Table of Contents
Section 3 Supply of goods on board ships, aircraft or trains 25
Article 37 [Supply of goods on board ships, aircraft or trains] 25
Section 4 Supplies of gas through a natural gas system, of electricity
and of heat or cooling energy through heating and cooling
networks 26
Article 38 [Supplies of gas, electricity and of heat] 26
Article 39 [Supplies of gas, electricity and of heat; place of
consumption] 27
Chapter 2 Place of an intra-Community acquisition of goods 27
Article 40 [Place of an intra-Community acquisition of goods] 27
Article 41 [Place of an intra-Community acquisition; legal presumption] 28
Article 42 [Triangulation] 28
Chapter 3 Place of supply of Services 29
Section 1 Definitions 29
Article 43 [Definitions] 29
Section 2 General rules 31
Article 44 [Place of supply of Services to a taxable person] 31
Article 45 [Place of supply of Services to a non-taxable person] 35
Section 3 Particular provisions 36
Subsection 1 Supply of Services by intermediaries 36
Article 46 [Supply of Services by intermediaries] 36
Subsection 2 Supply of Services connected with immovable property 36
Article 47 [Supply of Services connected with immovable property] 36
Subsection 3 Supply of transport 37
Article 48 [Supply of passenger transport] 37
Article 49 [Supply of the transport of goods] 37
Article 50 [Supply of the intra-Community transport of goods] 37
Table of Contents
Article 51 [Supply of the intra-Community transport of goods;
definitions] 37
Article 52 [Supply of the intra-Community transport of goods; partial
exclusion] 38
Subsection 4 Supply of cultural, artistic, sporting, scientific,
educational, entertainment and similar Services, ancillary
transport Services and valuations of and work on movable
property 38
Article 53 [Place of supply of Services in respect of admission] 38
Article 54 [Place of supply of cultural etc. Services] 39
Subsection 5 Supply of restaurant and catering Services 40
Article 55 [Supply of restaurant and catering Services] 40
Subsection 6 Hiring of means of transport 40
Article 56 [Hiring of means of transport] 40
Subsection 7 Supply of restaurant and catering Services for
consumption on board ships, aircraft or trains 43
Article 57 [Restaurant and catering Services on board ships, aircraft or
trains] 43
Subsection 8 Supply of electronic Services to non-taxable persons 44
Article 58 [Electronic Services to non-taxable persons] 44
Subsection 9 Supply of Services to non-taxable persons outside the
Community 45
Article 59 [Services to non-taxable persons outside the Community] 45
Subsection 10 Prevention of double taxation or non-taxation 47
Article 59a [Effective use and enjoyment] 47
Article 59b [Effective use and enjoyment; telecommunications, radio
and television broadcasting Services] 47
Chapter 4 Place of importation of goods 48
Article 60 [Place of importation] 48
Article 61 [Place of importation, goods under special arrangements] 48
XI
Table of Contents
Title VI Chargeable Event and Chargeability of VAT 49
Chapter 1 General provisions 49
Article 62 [Chargeable event and chargeability] 49
Chapter 2 Supply of goods or Services 49
Article 63 [Chargeable event and chargeability; supply of goods or
Services] 4
Article 64 [Successive Statements of account or payments; continuous
supplies] 49
Article 65 [Payment on account] 50
Article 66 [Derogations] 50
Article 67 [Chargeable event and chargeability; intra-Community supply
of goods] 51
Chapter 3 Intra-Community acquisition of goods °
Article 68 [Chargeable event; intra-Community acquisition of goods] 51
Article 69 [Chargeability; intra-Community acquisition of goods] 52
Chapter 4 Importation of goods 52
Article 70 [Chargeable event and chargeability; importation of goods] 52
Article 71 [Chargeable event and chargeability; importation of goods,
special arrangements] 52
Title VII Taxable Amount 5*
Chapter 1 Definition 54
Article 72 [Open market value] 54
Chapter 2 Supply of goods or Services 54
Article 73 [Taxable amount] 54
Article 74 [Taxable amount; self-supply and internal supply of goods] 55
Article 75 [Taxable amount; self-supply of Services] 55
Article 76 [Taxable amount; transfer of goods] 55
Article 77 [Taxable amount; internal supply of Services] 55
XII
Table of Contents
Article 78 [Taxable amount; inclusions] 55
Article 79 [Taxable amount; exclusions] 56
Article 80 [Prevention of tax evasion or avoidance; OMV] 56
Article 81 [Fraction of taxable amount; supply of works of art] 57
Article 82 [Value of exempt investment gold] 57
Chapter 3 Intra-Community acquisition of goods 58
Article 83 [Taxable amount; intra-Community acquisition of goods] 58
Article 84 [Taxable amount; intra-Community acquisition of excise
goods] 58
Chapter 4 Importation of goods 58
Article 85 [Taxable amount; importation of goods] 58
Article 86 [Taxable amount; importation of goods, inclusions] 59
Article 87 [Taxable amount; importation of goods, exclusions] 59
Article 88 [Taxable amount; importation of goods, OPR] 59
Article 89 [Fraction of taxable amount; importation of works of art] 60
Chapter 5 Miscellaneous provisions 60
Article 90 [Cancellation, refusal, total or partial non-payment, price
reduction after the supply] 60
Article 91 [Exchange rates] 60
Article 92 [Returnable packing material] 61
Title VIII Rates 62
Chapter 1 Application of rates 62
Article 93 [Applicable rate] 62
Article 94 [Applicable rate; intra-Community acquisitions] 62
Article 95 [Change of rates] 62
Chapter 2 Structure and level of rates 63
Section 1 Standard rate 63
Article 96 [Standard rate] 63
XIII
Table of Contents
Article 97 [Standard rate until 31.12.2015] 63
Section 2 Reduced rates 63
Article 98 [Reduced rates] 63
Article 99 [Reduced rates; level] 64
Article 100 [Report from the Commission] 64
Article 101 [Overall assessment by the Commission] 64
Section 3 Particular provisions 64
Article 102 [Reduced rates; natural gas, electricity or district heating] 64
Article 103 [Reduced rates; works of art] 65
Article 104 [Austria] 65
Article 104a [Cyprus] 65
Article 105 [Portugal] 65
Chapter 3 Temporary provisions for particular labour-intensive
Services 66
Article 106-108 [Deleted] 66
Chapter 4 Special provisions applying until the adoption of definitive
arrangements 66
Article 109 [Until definitive arrangements] 66
Article 110 [Reduced rates lower than the minimum rate] 05
Article 111 [Finland, Sweden, Malta] 66
Article 112 [Ireland] 67
Article 113 [Zero-rating] 67
Article 114 [Reduced rate lower than the minimum rate] 67
Article 115 [Children s clothing children s footwear or housing] 68
Article 116 [Deleted] 68
Article 117 [Austria] 68
Article 118 [Reduced rate not lower than 12%] 68
Article 119 [Austria] 69
Article 120 [Greece] 69
XIV
Table of Contents
Article 121 [Work under contract] 69
Article 122 [Live plants] 69
Chapter 5 Temporary provisions 70
Article 123 [Deleted] 70
Article 124 [Deleted] 70
Article 125 [Deleted] 70
Article 126 [Deleted] 70
Article 127 [Deleted] 70
Article 128 [Deleted] 70
Article 129 [Deleted] 70
Article 130 [Deleted] 70
Title IX Exemptions 71
Chapter 1 General provisions 71
Article 131 [Conditions to be laid down by the Member States] 71
Chapter 2 Exemptions for certain activities in the public interest 71
Article 132 [Exemptions for certain activities in the public interest] 71
Article 133 [Bodies other than those governed by public law] 73
Article 134 [Not essential or in order to obtain additional income] 74
Chapter 3 Exemptions for other activities 74
Article 135 [Exemptions for other activities] 74
Article 136 [Technical exemption] 76
Article 137 [Right of Option for taxation] 76
Chapter 4 Exemptions for intra-community transactions 77
Section 1 Exemptions related to the supply of goods 77
Article 138 [Exempt intra-Community supply] 77
Article 139 [Exempt intra-Community supply; exceptions] 77
xv
Table of Contents
Section 2 Exemptions for intra-Community acquisitions of goods 78
Article 140 [Exempt intra-Community acquisitions] 78
Article 141 [Triangulation] 79
Section 3 Exemptions for certain transport Services 79
Article 142 [Transport of goods to and from the Azores and Madeira] 79
Chapter 5 Exemptions on importation 80
Article 143 [Exemptions on importation] 80
Article 144 [Services relating to the import of goods] 82
Article 145 [Proposais by the Commission] 82
Chapter 6 Exemptions on exportation 83
Article 146 [Exemptions on exportation] 83
Article 147 [Personal luggage of travellers] 84
Chapter 7 Exemptions Related to International Transport 85
Article 148 [Exemptions related to international transport] 85
Article 149 [Sea and air transport between the Azores and Madeira] 86
Article 150 [Proposais by the Commission] 86
Chapter 8 Exemptions relating to certain Transactions treated as
exports 86
Article 151 [Exemptions relating to certain transactions treated as
exports] 86
Article 152 [Supply of gold to central banks] 89
Chapter 9 Exemptions for the supply of Services by intermediaries 90
Article 153 [Exemptions for the supply of Services by intermediaries] 90
Chapter 10 Exemptions for transactions relating to international
trade
90
Section 1 Customs warehouses, warehouses other than customs
warehouses and similar arrangements 90
Article 154 [Warehouses other than customs warehouses] 90
xvi
Table of Contents
Article 155 [Exemptions for transactions relating to international trade] 90
Article 156 [Exemptions for transactions relating to international trade;
scope] 90
Article 157 [Exemptions; warehousing arrangements other than customs
warehousing] 91
Article 158 [Tax-free Shops] 91
Article 159 [Exemptions for Services relating to international trade;
scope] 92
Article 160 [Exemptions for transactions carried out in certain locations] 92
Article 161 [Exemptions for supplies of goods covered by certain
arrangements or procedure] 93
Article 162 [Same provisions for intra-Community acquisition as for the
supply of goods] 93
Article 163 [Prevention of double taxation] 93
Section 2 Transactions exempted with a view to export and in the
framework of trade between the Member States 94
Article 164 [Exemption of transactions preceding exportation] 94
Article 165 [Exemption of transactions preceding exportation; common
maximum amount] 94
Section 3 Provisions common to Sections 1 and 2 94
Article 166 [Proposais by the Commission] 94
Title X Deductions 95
Chapter 1 Origin and scope of right of deduction 95
Article 167 [Origin of right of deduction] 95
Article 168 [Scope of right of deduction] 95
Article 168a [Scope of right of deduction; private use of immovable
property] 96
Article 169 [Additional scope of right of deduction] 96
Article 170 [Right of refund] 97
Article 171 [Right of refund; scope] 97
Article 171 a [Right of deduction instead of refund] 98
XVII
Table of Contents
Article 172 [Occasional supply of new means of transport] 98
Chapter 2 Proportional deduction 99
Article 173 [Proportional deduction] 99
Article 174 [Proportional deduction; fraction] 99
Article 175 [Proportional deduction; determination] 100
Chapter 3 Restrictions on the right of deduction 101
Article 176 [Not strictly business expenditure] 101
Article 177 [Cyclical economic reasons] 101
Chapter 4 Rules governing exercise of the right of deduction 101
Article 178 [Conditions to exercise the right of deduction] 101
Article 179 [Subtracting input VAT from Output VAT] 103
Article 180 [Authorisation to deduct; formalities] 103
Article 181 [Authorisation to deduct; invoice] 103
Article 182 [Authorisation to deduct; conditions and rules] 103
Article 183 [Carry forward of excess] 1 °4
Chapter 5 Adjustment of deductions 104
Article 184 [Adjustment of deductions] 104
Article 185 [Adjustment of deductions; change in determining factors] 104
Article 186 [Adjustment of deductions; detailed rules] 104
Article 187 [Adjustment of deductions; capital goods] 105
Article 188 [Adjustment of deductions; supplies during adjustment
period] 105
Article 189 [Adjustment of deductions; definitions and specific
measures] 106
Article 190 [Adjustment of deductions; Services regarded as capital
goods] 1°6
Article 191 [Adjustment of deductions; negligible practical effect] 106
Article 192 [Adjustment of deductions; from normal way to a special
scheme or vice versa] 106
XVIII
Table of Contents
Title XI Obligations of Taxable Persons and Certain Non-Taxable
Persons 107
Chapter 1 Obligation to pay 107
Section 1 Persons liable for payment of VAT to the tax authorities 107
Article 192a [Regarded as a taxable person who is not established] 107
Article 193 [VAT payable by taxable person] 108
Article 194 [Reverse Charge; supplies carried out by a non-established
taxable person] 108
Article 195 [Reverse Charge; gas electricity, heath or cooling] 108
Article 196 [Reverse Charge; Services supplied by a non-established
taxable person] 109
Article 197 [Reverse Charge; triangulation] 109
Article 198 [Reverse Charge; investment gold] 109
Article 199 [Reverse Charge; certain supplies] 110
Article 199a [Reverse Charge; allowances to emit greenhouse gases] 111
Article 200 [VAT payable; intra-Community acquisition of goods] 112
Article 201 [VAT payable; importation] 112
Article 202 [VAT payable; goods ceased to be covered by certain
arrangements] 113
Article 203 [VAT payable; entering VAT on an invoice] 113
Article 204 [VAT payable; fiscal representative] 113
Article 205 [VAT payable; Joint and several liability] 114
Section 2 Payment arrangements 114
Article 206 [Payment of the net amount of the VAT] 114
Article 207 [Payment obligations; reverse Charge] 114
Article 208 [Payment obligations; investment gold] 114
Article 209 [Payment obligations; intra-Community acquisitions by
non-taxable legal persons] 115
Article 210 [Payment obligations; intra-Community acquisitions of new
means of transport] 115
XIX
Table of Contents
Article 211 [Payment obligations; importation, PAS] 115
Article 212 [Insignificant amounts] 115
Chapter 2 Identification 116
Article 213 [Statement when taxable activities commence, change or
cease] 116
Article 214 [Individual VAT identification number] 116
Article 215 [Prefix VAT identification number] 117
Article 216 [Identification Systems] 117
Chapter 3 Invoicing 117
Section 1 Definition 117
Article 217 [Transmission or Provision by electronic means; definition] 117
Section 2 Concept of invoice 118
Article 218 [Invoice; concept] 118
Article 219 [Amended initial invoice] 118
Section 3 Issue of invoices 118
Article 220 [Obligation to issue an invoice] 118
Article 221 [Derogations from the Obligation to issue an invoice] 120
Article 222 [Time limits for the issue of invoices] 120
Article 223 [Summary invoice] 121
Article 224 [Self-invoicing] 121
Article 225 [Self-invoicing; specific conditions] 122
Section 4 Content of invoices 122
Article 226 [Content of invoices] 122
Article 227 [Indication VAT number of customer] 124
Article 228 [Omission of compulsory details] 125
Article 229 [Signing of invoice] 125
Article 230 [Invoices; currency] 125
Article 231 [Invoices; language] 125
xx
Table of Contents
Section 5 Sending invoices by electronic means 126
Article 232 [Invoices; sent by electronic means] 126
Article 233 [Electronic invoices; authenticity of the origin and the
integrity] 126
Article 234 [Electronic invoices; obligations or formalities] 127
Article 235 [Electronic invoices; specific conditions] 127
Article 236 [Details on batches containing several invoices] 128
Article 237 [Report by the Commission] 128
Section 6 Simplification measures 128
Article 238 [Invoices; simplification measures] 128
Article 239 [Tax reference number] 129
Article 240 [VAT identification number or tax reference number] 130
Chapter 4 Accounting 130
Section 1 Definition 130
Article 241 [Storage of an invoice by electronic means; definition] 130
Section 2 General obligations 130
Article 242 [Accounting; general obligations] 130
Article 243 [Accounting; register] 131
Section 3 Specific obligations relating to the storage of all invoices 131
Article 244 [Copies of invoices] 131
Article 245 [Storage of invoices] 131
Article 246 [Storage; authenticity of the origin and the integrity of the
content] 132
Article 247 [Storage; period] 132
Article 248 [Storage; invoices received by non-taxable persons] 133
Section 4 Right of access to invoices stored by electronic means in
another Member State 133
Article 249 [Storage; on-line access] 133
xxi
Table of Contents
Chapter 5 Returns I34
Article 250 [VAT return; Obligation to submit] 134
Article 251 [VAT return; content] 134
Article 252 [VAT return; deadlines] 135
Article 253 [VAT return; simplified procedure Sweden] 135
Article 254 [Information regarding supplies of new means of transport] 135
Article 255 [VAT return; investment gold] 136
Article 256 [VAT return; reverse Charge] 136
Article 257 [VAT return; intra-Community acquisitions of goods] 136
Article 258 [VAT return; new means of transport and excise products] 136
Article 259 [VAT return; Information on new means of transport] 136
Article 260 [VAT return; importation of goods] 137
Article 261 [VAT return; Information on transactions carried out in the
preceding year] 137
Chapter 6 Recapitulative Statements 137
Article 262 [Recapitulative Statements] 137
Article 263 [Recapitulative Statements; periods] 138
Article 264 [Recapitulative Statements; content] 139
Article 265 [Recapitulative Statements; triangulation] 140
Article 266 [Recapitulative Statements; additional information] 140
Article 267 [Recapitulative Statements; reverse Charge] 140
Article 268 [Recapitulative Statements; intra-Community acquisitions] 141
Article 269 [Recapitulative Statements; simplifications] 141
Article 270 [Annual recapitulative Statements] 141
Article 271 [Recapitulative Statements; three months period] 142
Chapter 7 Miscellaneous provisions 1*2
Article 272 [Release of certain obligations] 142
Article 273 [Other obligations to prevent evasion] 143
XXII
Table of Contents
Chapter 8 Obligations relating to certain importations and
exportations 144
Section 1 Importation 144
Article 274 [Importation from a third territory] 144
Article 275 [Importation from a third territory; formalities] 144
Article 276 [Importation from a third territory; internal Community transit
procedure] 144
Article 277 [Importation from a third territory; special arrangements and
procedures] 144
Section 2 Exportation 145
Article 278 [Exportation to a third territory] 145
Article 279 [Exportation to a third territory; formalities] 145
Article 280 [Temporary exportation to a third territory] 145
Title XII Special Schemes 146
Chapter 1 Special scheme for small enterprises 146
Section 1 Simplified procedures for charging and collection 146
Article 281 [Simplified procedures for charging and collection] 146
Section 2 Exemptions or graduated relief 146
Article 282 [Applicable to the supply of goods and Services by small
enterprises] 146
Article 283 [Transactions excluded] 146
Article 284 [Retaining exemptions or graduated tax relief based on the
Second VAT Directive] 147
Article 285 [Exemption of annual turnover not higher than EUR 5000] 147
Article 286 [Exemption of annual turnover equal to or higher than EUR
5000 on 17.5.1977] 147
Article 287 [Exemption of annual turnover; acceding Member States] 148
Article 288 [Turnover; composition] 149
Article 289 [Exemption; no right to deduction and showing VAT on
invoices] 149
XXIII
Table of Contents
Article 290 [Option for the normal VAT arrangements or for the simplified
procedures] 149
Article 291 [Graduated relief] 150
Article 292 [Application until a date to be fixed] 150
Section 3 Reporting and review 160
Article 293 [Reporting and review] 150
Article 294 [Scheme under the definitive arrangements] 150
Chapter 2 Common flat-rate scheme for farmers 181
Article 295 [Flat-rate scheme for farmers; definitions] 151
Article 296 [Flat-rate scheme for farmers; concept] 152
Article 297 [Flat-rate compensation percentages] 152
Article 298 Flat-rate compensation percentages; calculation] 152
Article 299 [Flat-rate compensation percentages; no refunds greater
than the input VAT] 153
Article 300 [Flat-rate compensation percentages; application] 153
Article 301 [Payment of flat-rate compensation percentages] 153
Article 302 [Flat-rate compensation percentages; no deduction] 153
Article 303 [Flat-rate compensation percentages; intra-Community
supplies] 154
Article 304 [Flat-rate compensation percentages; verification of
payments] 155
Article 305 [Flat-rate scheme; distance selling] 155
Chapter 3 Special scheme for travel agents 155
Article 306 [Special scheme for travel agents] 155
Article 307 [Single service supplied by the travel agent to the traveller] 155
Article 308 [Travel agent s margin] 156
Article 309 [Transactions outside the Community] 156
Article 310 [No deduction of VAT on transactions for the direct benefit of
the traveller] 156
XXIV
Table of Contents
Chapter 4 Special arrangements for second-hand goods, works of
art, collectors items and antiques 156
Section 1 Definitions 156
Article 311 [Definitions] 156
Section 2 Special arrangements for taxable dealers 157
Subsection 1 Margin scheme 157
Article 312 [Margin scheme; definitions] 157
Article 313 [Margin scheme] 158
Article 314 [Margin scheme; coverage] 158
Article 315 [Margin scheme; profit margin] 159
Article 316 [Right to opt for application of the margin scheme] 159
Article 317 [Taxable amount in case of option] 159
Article 318 [Margin scheme as per tax period] 160
Article 319 [Choice to apply normal VAT arrangements] 160
Article 320 [Choice to apply normal VAT arrangements; deduction] 160
Article 321 [Margin scheme; exportation] 161
Article 322 [Margin scheme; non-deduction] 161
Article 323 [Margin scheme; non-deduction by customer] 161
Article 324 [Margin scheme and normal VAT arrangements; separate
accounts] 162
Article 325 [Margin scheme; no separate mentioning of VAT] 162
Subsection 2 Transitional arrangements for second-hand means of
transport 162
Article 326 [Transitional arrangements for second-hand means of
transport] 162
Article 327 [Transitional arrangements; scope] 162
Article 328 [Transitional arrangements; calculation of VAT due] 163
Article 329 [Transitional arrangements; calculation of VAT incorporated] 163
Article 330 [Transitional arrangements; minimum VAT amount] 163
XXV
Table of Contents
Article 331 [Transitional arrangements; non-deduction by customer] 163
Article 332 [Transitional arrangements; no separate mentioning of VAT] 164
Section 3 Special arrangements for sales by public auction 164
Article 333 [Special arrangements for sales by public auction] 164
Article 334 [Sales by public auction; scope] 164
Article 335 [Sales by public auction; time of supply] 165
Article 336 [Sales by public auction; taxable amount] 165
Article 337 [Sales by public auction; net amount payable to the
principal] 165
Article 338 [Sales by public auction; suspense accounts] 165
Article 339 [Sales by public auction; content of invoice to the purchaser] 166
Article 340 [Sales by public auction; Statement to the principal] 166
Article 341 [Sales by public auction; second-hand means of transport] 166
Section 4 Measures to prevent distortion of competition and tax
evasion 167
Article 342 [Measures concerning the right of deduction] 167
Article 343 [Special measures to combat tax evasion] 167
Chapter 5 Special Scheme for Investment Gold 187
Section 1 General provisions 167
Article 344 [Special scheme for investment gold; definitions] 167
Article 345 [Comprehensive list of gold coins] 168
Section 2 Exemption from VAT 189
Article 346 [Investment gold; exemption from VAT] 1ß9
Article 347 [Investment gold; exemption of the Services of agents] 169
Section 3 Taxation option 189
Article 348 [Investment gold; right to opt for taxation] 169
Article 349 [Investment gold; right to opt for the taxation of supplies of
gold bars or wafers] 169
xxvi
Table of Contents
Article 350 [Investment gold; right to opt for taxation by agent] 170
Article 351 [Investment gold; right to opt for taxation, detailed rules] 170
Section 4 Transactions on a regulated gold bullion market 170
Article 352 [Transactions on a regulated gold bullion market] 170
Article 353 [Transactions on a regulated gold bullion market;
Suspension] 170
Section 5 Special rights and obligations for traders in investment
gold 171
Article 354 [Traders in investment gold; deduction] 171
Article 355 [Traders in investment gold; deduction linked to the
production or transformation] 171
Article 356 [Traders in investment gold; accounts] 171
Chapter 6 Special scheme for non-established taxable persons
supplying electronic Services to non-taxable persons 172
Section 1 General provisions 172
Article 357 [Period of application] 172
Article 358 [Special scheme for non-established taxable persons;
definitions] 172
Section 2 Special scheme for electronically supplied Services 173
Article 359 [Special scheme for electronically supplied Services; scope] 173
Article 360 [Statement when activities are started or ceased] 173
Article 361 [Statement when activities are started; details] 173
Article 362 [Individual VAT identification number] 174
Article 363 [Striking from the identification register] 174
Article 364 [Submission of VAT return to the Member State of
identification] 174
Article 365 [Submission of VAT return to the Member State of
identification; content] 175
Article 366 [VAT return; currency] 175
Article 367 [VAT return; payment] 175
XXVII
Table of Contents
Article 368 [Special scheme for electronically supplied Services;
non-deduction, refunds] 176
Article 369 [Special scheme for electronically supplied Services; records] 176
Chapter 6 Special schemes for non-established taxable persons
supplying telecommunications Services, broadcasting Services
or electronic Services to non-taxable persons (from 1.1.2015) 178
Section 1 General provisions 178
Article 357 [Deleted] 178
Article 358 [Special schemes from 1.1.2015; definitions] 178
Section 2 Special scheme for telecommunications, broadcasting or
electronic Services supplied by taxable persons not established
within the Community 178
Article 358a [Not established within the Community from 1.1.2015;
definitions] 178
Article 359 [Not established within the Community from 1.1.2015;
scope] 179
Article 360 [Not established within the Community from 1.1.2015;
Statement] 179
Article 361 [Not established within the Community from 1.1.2015;
details of Statement] 179
Article 362 [Not established within the Community from 1.1.2015; VAT
identification number] 180
Article 363 [Not established within the Community from 1.1.2015;
deietion] 180
Article 364 [Not established within the Community from 1.1.2015; VAT
return] 180
Article 365 [Not established within the Community from 1.1.2015; VAT
return, content] 180
Article 366 [Not established within the Community from 1.1.2015; VAT
return, currency] 181
Article 367 [Not established within the Community from 1.1.2015;
payment] 181
Article 368 [Not established within the Community from 1.1.2015;
non-deduction, refunds] 181
XXVIII
Table of Contents
Article 369 [Not established within the Community from 1.1.2015;
records] 181
Section 3 Special scheme for telecommunications, broadcasting or
electronic Services supplied by taxable persons established
within the Community but not in the Member State of
consumption 182
Article 369a [Not established in the MS of consumption from 1.1.2015;
definitions] 182
Article 369b [Not established in the MS of consumption from 1.1.2015;
special scheme] 182
Article 369c [Not established in the MS of consumption from 1.1.2015;
Statement] 183
Article 369d [Not established in the MS of consumption from 1.1.2015;
VAT identification] 183
Article 369e [Not established in the MS of consumption from 1.1.2015;
exclusion] 183
Article 369f [Not established in the MS of consumption from 1.1.2015;
VAT return] 184
Article 369g [Not established in the MS of consumption from 1.1.2015;
VAT return, content] 184
Article 369h [Not established in the MS of consumption from 1.1.2015;
VAT return, currency] 184
Article 369i [Not established in the MS of consumption from 1.1.2015;
payment] 185
Article 369j [Not established in the MS of consumption from 1.1.2015;
Non-deduction, refunds] 185
Article 369k [Not established in the MS of consumption from 1.1.2015;
records] 185
Title XIII Derogations 186
Chapter 1 Derogations applying until the adoption of definitive
arrangements 186
Section 1 Derogations for States which were members of the
Community on 1 January 1978 186
Article 370 [MS may continue to tax; Annex X] 186
xxix
Table of Contents
Article 371 [MS may continue to exempt; Annex X] 186
Article 372 [Derogating from the principle of immediate deduction] 186
Article 373 [Derogating from undisclosed agents or suspense accounts] 186
Article 374 [Exemption of the Services of travel agents] 186
Section 2 Derogations for States which acceded to the Community
after 1 January 1978 187
Article 375 [Greece] 187
Article 376 [Spain] 187
Article 377 [Portugal] 187
Article 378 [Austria] 187
Article 379 [Finland] 188
Article 380 [Sweden] 188
Article 381 [Czech Republic] 188
Article 382 [Estonia] 188
Article 383 [Cyprus] 189
Article 384 [Latvia] 189
Article 385 [Lithuania] 189
Article 386 [Hungary] 189
Article 387 [Malta] 190
Article 388 [Poland] 190
Article 389 [Slovenia] 190
Article 390 [Slovakia] 190
Article 390a [Bulgaria] 191
Article 390b [Romania] 191
Section 3 Provisions common to Sections 1 and 2 191
Article 391 [Right to opt for taxation instead of derogating exemption] 191
Article 392 [Taxable amount buildings and building land] 191
Article 393 [Review of the derogations] 192
XXX
Table of Contents
Chapter 2 Derogations subject to authorisation 192
Section 1 Simplification measures and measures to prevent tax
evasion or avoidance 192
Article 394 [Existing special measures at 1.1.1977] 192
Article 395 [Authorisations; simplification or to prevent tax evasion or
avoidance] 192
Section 2 International agreements 193
Article 396 [Authorisations; international agreements] 193
Title XIV Miscellaneous 195
Chapter 1 Implementing measures 195
Article 397 [Implementing measures] 195
Chapter 2 VAT Committee 195
Article 398 [VAT Committee] 195
Chapter 3 Conversion rates 195
Article 399 [Conversion rates] 195
Article 400 [Conversion rates; adjustments] 196
Chapter 4 Other taxes, duties and charges 196
Article 401 [Other taxes, duties and charges; not characterised as
turnover taxes] 196
Title XV Final Provisions 197
Chapter 1 Transitional arrangements for the taxation of trade
between Member States 197
Article 402 [Replacement by definitive arrangements] 197
Article 403 [Supplementing the common System of VAT] 197
Article 404 [Reports by the Commission] 197
Chapter 2 Transitional measures applicable in the context of
accession to the European Union 198
Article 405 [Accession of new Member States; definitions] 198
xxxi
Table of Contents
Article 406 [Accession of new Member States; special arrangements at
the time of accession] 198
Article 407 [Accession of new Member States; customs transit
arrangements] 199
Article 408 [Accession of new Member States; importation of goods] 199
Article 409 [Accession of new Member States; place of importation of
goods] 200
Article 410 [Accession of new Member States; termination of
importation of goods] 200
Chapter 3 Transposition and entry into force 201
Article 411 [Repeal of Directives] 201
Article 412 [Comply with new provisions with effect from 1.1.2008] 201
Article 413 [Entry into force] 201
Article 414 [Addressed to the Member States] 201
Annex I List of the activities referred to in the third Subparagraph of
Article 13(1) 202
Annex II Indicative list of the electronically supplied Services referred
to in Article 58 and point (k) of the first paragraph of Article 59 203
Annex III List of supplies of goods and Services to which the reduced
rates referred to in Article 98 may be applied 206
Annex IV [Deleted] 209
Annex V Categories of goods covered by warehousing arrangements
other than customs warehousing as provided for under Article
160(2) 210
Annex VI List of supplies of goods and Services as referred to in
point (D) of Article 199(1) 212
Annex VII List of the agricultural production activities referred to in
Points (4) of Article 295(1) 213
Annex VIII Indicative list of the agricultural Services referred to in
point (5) of Article 295(1) 214
XXXII
Table of Contents
Annex IX Works of art, collectors items and antiques, as referred to
in points (2), (3) and (4) of Article 311(1) 215
Annex X List of transactions covered by the derogations referred to
in Articles 370 and 371 and Articles 375-390b 217
Annex XI Repealed directives and time limits for transposition 220
Annex XII Correlation table 223
XXXI»
|
| any_adam_object | 1 |
| author | Terra, Ben J. M. 1947- Kajus, Julie |
| author_GND | (DE-588)113214219 |
| author_facet | Terra, Ben J. M. 1947- Kajus, Julie |
| author_role | aut aut |
| author_sort | Terra, Ben J. M. 1947- |
| author_variant | b j m t bjm bjmt j k jk |
| building | Verbundindex |
| bvnumber | BV040292327 |
| ctrlnum | (OCoLC)1073175646 (DE-599)BVBBV040292327 |
| format | Book |
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| id | DE-604.BV040292327 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:20:56Z |
| institution | BVB |
| isbn | 9789087221256 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025147485 |
| oclc_num | 1073175646 |
| open_access_boolean | |
| owner | DE-N2 DE-M382 |
| owner_facet | DE-N2 DE-M382 |
| physical | XX, 1354 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | IBFD |
| record_format | marc |
| spelling | Terra, Ben J. M. 1947- Verfasser (DE-588)113214219 aut A guide to the European VAT directives 1 Introduction to European VAT 2012 Ben Terra ; Julie Kajus [Amsterdam] IBFD 2012 XX, 1354 S. txt rdacontent n rdamedia nc rdacarrier Kajus, Julie Verfasser aut (DE-604)BV036628098 1 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025147485&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Terra, Ben J. M. 1947- Kajus, Julie A guide to the European VAT directives |
| title | A guide to the European VAT directives |
| title_auth | A guide to the European VAT directives |
| title_exact_search | A guide to the European VAT directives |
| title_full | A guide to the European VAT directives 1 Introduction to European VAT 2012 Ben Terra ; Julie Kajus |
| title_fullStr | A guide to the European VAT directives 1 Introduction to European VAT 2012 Ben Terra ; Julie Kajus |
| title_full_unstemmed | A guide to the European VAT directives 1 Introduction to European VAT 2012 Ben Terra ; Julie Kajus |
| title_short | A guide to the European VAT directives |
| title_sort | a guide to the european vat directives introduction to european vat 2012 |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025147485&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV036628098 |
| work_keys_str_mv | AT terrabenjm aguidetotheeuropeanvatdirectives1 AT kajusjulie aguidetotheeuropeanvatdirectives1 |