scholarly journals Guarantee for the value added tax

2020 ◽  
Vol 20 (4) ◽  
pp. 35-52
Author(s):  
Michael Feldek
Keyword(s):  
Value Added ◽  
Case Law ◽  
Legal Order ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Court Of Justice ◽  
Council Directive ◽  
The Common ◽  
Descriptive Method

The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

scholarly journals THE COMMON SYSTEM ON THE VALUE ADDED TAX OF THE EUROPEAN UNION APPLIED TO THE INTRA-COMMUNITY OF PURCHASES OF MOTOR VEHICLES

2021 ◽  
Vol 14(63) (2) ◽  
pp. 73-78
Author(s):  
Steliana Busuioceanu ◽  
Keyword(s):  
European Union ◽  
Value Added ◽  
Motor Vehicles ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Goods And Services ◽  
Council Directive ◽  
Title Vi ◽  
The Common

The common system of value added tax (VAT) of the European Union (EU) is implemented through Directive 2006/112/EC amending the text of Directive 6, namely of Council Directive 77/388/EC of May 17th 1977 to clarify the existing EU VAT legislation. This tax applies to all transactions made in the EU by a natural person or a legal entity called a taxable person, who provides goods and services in the course of their business. Moreover, imports of goods and services by any taxable person are also subject to VAT. The intra-community purchase of means of transport represents the entry into Romania of motor vehicles coming from member states of the European Union, goods that are transported from another member state to Romania. The fiscal treatment is very different depending on the specifics of each particular circumstance at the intra-community purchase and it is regulated by Title VI of the Tax Code which transposes the provisions of Directive 2006/112/EC. We aim at analyzing and capturing the accounting and fiscal diversity generated by these particular circumstances in the intra-community purchase of motor vehicles.

scholarly journals The specifics of applying value added tax for local authorities

2010 ◽  
Vol 58 (3) ◽  
pp. 67-78
Author(s):  
Miloš Grásgruber ◽  
Petra Mísařová
Keyword(s):  
Public Administration ◽  
Economic Activity ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Local Authorities ◽  
Eu Member States ◽  
Common System ◽  
Council Directive ◽  
The Impact

If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.

scholarly journals VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

2010 ◽  
Vol 58 (6) ◽  
pp. 345-354 ◽  
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
European Union ◽  
Value Added ◽  
Tax Law ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Eu Directive ◽  
Council Directive ◽  
Travel Services ◽  
Definition Of

The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“) should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

scholarly journals Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije / Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union

2016 ◽  
Vol 6 (6) ◽  
pp. 120
Author(s):  
Dinka Antić
Keyword(s):  
European Union ◽  
Value Added ◽  
Case Law ◽  
Legal Framework ◽  
Capital Allocation ◽  
Theoretical Issue ◽  
The European Union ◽  
Court Of Justice ◽  
Council Directive ◽  
The Eu

Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well.

scholarly journals Changes in VAT rates during the economic crisis

2011 ◽  
Vol 59 (2) ◽  
pp. 339-346 ◽  
Author(s):  
Jan Široký ◽  
Anna Kovářová
Keyword(s):  
Economic Crisis ◽  
Value Added ◽  
Individual Member ◽  
Tax Rates ◽  
Value Added Tax ◽  
Member States ◽  
Common System ◽  
Council Directive ◽  
The Common ◽  
Legal Constraints

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which are – while maintaining specified minimal borders – in competency of Member States.Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

From Washington with Love—Investor–State Arbitration and the Jurisdictional Monopoly of the Court of Justice of the European Union

2010 ◽  
Vol 12 ◽  
pp. 425-453
Author(s):  
Philip Strik
Keyword(s):  
European Union ◽  
Dispute Settlement ◽  
Case Law ◽  
Legal Order ◽  
Forum Shopping ◽  
Eu Law ◽  
The European Union ◽  
Court Of Justice ◽  
International Dispute ◽  
The Eu

AbstractWhile investor–State arbitration is to a large extent detached from the EU legal order, EU law has recently started to be invoked in investor-State arbitration proceedings. In the context of intra-EU bilateral investment treaties, the Commission has expressed the view that investor-State arbitration gives rise to a number of ‘arbitration risks’ for the EU legal order. Not only can it solicit investors to engage in forum-shopping, but it can also result in questions of EU law not being litigated in Member State or Union courts. This chapter explores the extent to which the compatibility of investor–State arbitration with the EU legal order is in issue. It examines the main features of investor-State arbitration as concerns its interplay with the EU legal order, as well as the Court of Justice’s case law on issues of compatibility between systems of international dispute settlement and the EU legal order. The chapter highlights that the way in which investor–State arbitral tribunals handle issues of EU law, as well as the involvement of interested parties, may foster the synergy between investor–State arbitration and the EU legal order.

A quest for consistency in the law of commercial agency. Loss of the right to remuneration in Polish and European law

2017 ◽  
Vol 71 (0) ◽  
pp. 0-0
Author(s):  
Piotr Sitnik
Keyword(s):  
Case Law ◽  
Third Party ◽  
European Law ◽  
The European Union ◽  
The Third ◽  
Court Of Justice ◽  
Council Directive ◽  
European Standards ◽  
Polish Law ◽  
The Right

In a recent judgment in ERGO Poist’ovňa, a.s. v Alžbeta Barlíková, the Court of Justice of the European Union attempted to clarify the ambit of Article 11 of Council Directive of 18 December 1986 on the coordination of the laws of the Member States relating to self-employed commercial agents, that is the circumstances where a commercial agent’s right to remuneration may be extinguished should a negotiated transaction not be executed between the principal and the client. Notably, the Court held that in the event of even partial non-execution of a negotiated contract between the principal and the third party client, provided it happened due to no fault on the part of the principal, the agent’s right to commission is proportionately extinguished. The paper discusses the judgment in the light of previous CJEU case law and the Polish transposition of the said European standards with a view to finding any potential divergences between the two. The paper notes two problems. First, Polish law, as opposed to Slovak law, does not recognize an automatic termination of an insurance contract in the event of default on the part of the customer. Conversely, whether such an effect eventuates is left to contractual discretion of the parties. Second, Polish courts have been recently willing to substitute unjust enrichment for contractual liability even where, it appears, complainants have valid claims under Article 7614 of the Civil Code.

scholarly journals Made in Luxembourg: The fabrication of the law on jurisdiction of the court of justice of the European Union in the field of the Common Foreign and Security Policy

2018 ◽  
Author(s):  
Joni Heliskoski
Keyword(s):  
European Union ◽  
Security Policy ◽  
Legal Protection ◽  
Case Law ◽  
The European Union ◽  
Court Of Justice ◽  
Domestic Courts ◽  
Foreign And Security Policy ◽  
History Of ◽  
The Common

The article provides an analysis of the case law of the Court of Justice of the European Union on the interpretation of Articles 24 TEU, first paragraph, second subparagraph, and 275 TFEU governing the question of the Court’s jurisdiction in the field of the Common Foreign and Security Policy (CFSP). The article first describes the background of those provisions as they resulted from the Convention on the Future of Europe and the 2003-4 and 2007 Intergovernmental Conferences and then compares the Court’s understanding of its jurisdiction to the drafting history of the provisions concerned. The main conclusion of the study of the case law suggests that the Court views its jurisdiction over the CFSP more broadly than the jurisdiction envisaged by the drafters of the Treaties. In particular, the Court both interprets the exclusion from its jurisdiction of acts based on the Treaty’s CFSP provisions in a narrow fashion and is prepared to review the legality of CFSP acts not only through direct actions but also through references for a preliminary ruling. However, the article argues that the provision of adequate legal protection in the field of the CFSP necessarily requires both the Court of Justice and domestic courts of the Member States to play their respective roles.

scholarly journals The interpretation complying with EU law manifested in the case law unifying judgment No. 15/2013 of the Portuguese Supreme Court of Justice

2016 ◽  
Vol 2 ◽  
pp. 82-96
Author(s):  
Carla Machado
Keyword(s):  
European Union ◽  
Supreme Court ◽  
Case Law ◽  
Legal Order ◽  
The Other ◽  
Eu Law ◽  
The European Union ◽  
The Public ◽  
Court Of Justice ◽  
The One

This article aims to address the interpretation that has been made by Portuguese courts in relation to the concept of “communication of the work to the public” enshrined in Article 3 (1) of Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001, duly transposed into the Portuguese legal order by Law No. 50/2006 of 24 August, which culminated in the drafting of the case law unifying judgment No. 15/2013. By verifying its content and analysing the case law of the Court of Justice of the European Union (hereinafter CJEU), concerning the interpretation of that concept, we conclude that the said case law unifying judgment does not comply with EU law. Therefore, we will list, on the one hand, the inherent consequences regarding the upkeep of the interpretation that has been held by the Portuguese judicial authorities and, on the other, we will suggest solutions for the resolution of similar cases by appealing to the principle of conforming interpretation.

scholarly journals Efectos de la reforma tributaria 1607 del 2012 en el sector ganadero de Villavicencio.

2014 ◽  
Vol 14 (1) ◽  
pp. 31-46
Author(s):  
Fernando Baquero Cortes ◽  
Franzury Reyes Herrera ◽  
Juan Diego Suarez Rojas
Keyword(s):  
Sample Size ◽  
Tax Reform ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Requirements ◽  
Common System ◽  
Single Tax ◽  
Livestock Sector ◽  
The Common ◽  
Public Accountant

La presente investigación se realizó con el objetivo de analizar los cambios presentados en el sector ganadero de Villavicencio como resultado de la implementación de la reforma tributaria Ley 1607 de 2012. Uno de los principales cambios consiste en que el Artículo 477 del estatuto tributario los animales vivos de la especie bovina salvo los toros de lidia, son clasificados como bienes exentos. Esto representa una serie de obligaciones conforme a las prescripciones legalesentre las que se cuentan llevar contabilidad para efectos fiscales, lo cual implica nuevas responsabilidades para los ganaderos como solicitar y expedir facturas, inscribirse en el Registro Único Tributario, así como presentar la declaración de Impuesto al Valor Agregado IVA firmada por un contador público La metodología utilizada es de tipo descriptivo y explicativo, con la aplicación de una encuesta, tomando como tamaño de la muestra 81 ganaderos del municipio de Villavicencio. La investigación permite concluir que existe abstención por parte delos ganaderos para asumir las obligaciones tributarias, pues cerca del 50% de los ganaderos pertenecientes al régimen común no han solicitado devoluciones y cerca del 30% no están inscritas en el RUT, evidenciándose la falta de acogida a la nueva normatividad.PALABRAS CLAVEGanadería, sector ganadero, impuesto, régimen simplificado, régimen comúnABSTRACTThis research was conducted to analyze the changes presented in the livestock sector in Villavicencio as a result of the implementation of the 1607 Tax Reform Act of 2012. One of the main changes is that Article 477 of the tax status of live animals bovine except bulls are classified as exempt. This represents a number of obligations in accordance with legal requirements among which are counted out accounting for tax purposes, which means new responsibilities for farmers, as requesting andissuing bills, enroll in the Single Tax Registration and filing of Value Added Tax VAT signed by a public accountant. The methodology used is descriptive and explanatory type, with the application of a survey, on the sample size of 81 farmers in the municipality Villavicencio. Theinvestigation leads to the conclusion that there abstention by farmers to take tax obligations because about 50% of farmers within the common system have not asked returns and about 30% are not enrolled in the RUT, demonstrating the lack of welcome to the new regulations.KEYWORDSLivestock, livestock sector, tax, simplified scheme, common system

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