Inhaltsverzeichnis

CJEU – Recent Developments in Value Added Tax 2014
Inhaltsverzeichnis
Preface
List of Authors
Part I ECJ and VAT – The Big Picture
- The European Court of Justice and VAT: the European Commission’s Perspective
  - The European Court of Justice and VAT: the European Commission’s Perspective
  - I. Introduction
  - II. The Connection Between the Commission and the CJEU as Regards VAT Case-Law
    - A. Preliminary Questions
    - B. Infringement Procedures
  - III. Main Features and Principles of Interpretation Regarding VAT CJEU Case-Law
    - A. Main Features of VAT Case-Law
    - B. Principles of Interpretation in the Field of VAT
  - IV. The Principle of Neutrality in the CJEU’s VAT Case-Law
    - A. The Principle of Neutrality and the Deduction of Tax
    - B. The Principle of Neutrality in the Sense of “Equal Treatment”
    - C. Conclusion on the Principle of Neutrality
- A Court’s Perspective on Recent CJEU Case Law: The Court of Justice’s Latest Judgments on Direct Effect of the VAT Directive’s Provisions
- An American Perspective on European VAT and the Role of the CJEU
- CJEU and VAT – The Big Picture: A Business Perspective
Part II Taxable Persons/Public Bodies
- Taxable Persons: VAT Grouping and Fixed Establishments
Part III Supply of Goods and Services
- Taxable Supplies
Part IV Tax Base/Tax Rates
- Tax Base – Tax rate(s)
- Written Comment to the Keynote Paper Tax Base – Tax Rate
Part V Exemptions
- VAT Exemptions
Part VI Deductions
- VAT Deductions
Part VII Abuse and VAT
- Fraud and Abuse in Recent CJEU Case Law on VAT
- Abuse in VAT Further Defined
Part VIII Abuse and VAT – Policy Deliberatio
- Liability of Taxpayers Involved in VAT Fraud
- Reverse Charge: The Only and Definitive System for Preventing Losses of VAT Revenues? The CJEU Vision on Reverse Charge

Lang et al (Eds)

CJEU – Recent Developments in Value Added Tax 2014

1. Aufl. 2015

ISBN: 978-3-7073-3340-4

Folgeauflage 1. Aufl. 2024 verfügbar

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CJEU – Recent Developments in Value Added Tax 2014 (1. Auflage)

S. 3The European Court of Justice and VAT: the European Commission’s Perspective

Antonio Victoria-Sanchez

I. S. 4Introduction

With regard to the perspective of the European Commission in relation to the VAT case law of the Court of Justice of the European Union (CJEU) very many things can be said and analysed. I have chosen to focus on the following aspects:

the connection between the Commission and the CJEU regarding VAT-related procedures and rulings.
the main features and principles of interpretation of the CJEU’s VAT case law.
a particular reference to the principle of neutrality, given its particular relevance for VAT case law purposes.

These aspects will be dealt with below in this written contribution.

II. The Connection Between the Commission and the CJEU as Regards VAT Case-Law

The connection between the Commission and the CJEU as regards VAT case law takes place in two different scenarios: on the one hand, preliminary questions addressed to the CJEU by national courts in the field of VAT; on the other, VAT-related infringement procedures launched by the Commission and which lead to a ruling of the CJEU.

A. Preliminary Questions

National courts and tribunals are obliged to apply EU law in or...