CJEU – Recent Developments in Value Added Tax 2014

S. 105Tax Base – Tax rate(s)

Andrea Parolini

I. S. 106Introduction and list of cases

This paper analyses some recent decisions of the Court of Justice of the European Union (hereinafter, CJEU) dealing with Tax base and Tax rate(s).

From the relevant period, the following judgments have been selected and listed by topic:

Tax base

• Case C-337/13 (Almos): Article 90 Directive 2006/112/EC – Reduction of taxable amount;

• C-300/12 (Ibero Tours): Operations of travel agents – Granting of price discounts to customers – Determination of the taxable amount for services provided as part of an intermediary activity;

• Case C-589/12 (GMAC UK): Direct effect – Reduction of the taxable amount – Two transactions concerning the same goods – Supply of goods – Cars, sold on a hire purchase basis, repossessed and sold at auction – Abuse of rights;

• Joined Cases C-249/12 and C-250/12) (Tulică): Immovable property transactions carried out by natural persons – Classification of those transactions as taxable – Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract – Question as to whether or not the vendor may recover the VAT from the purchaser – Consequences.

Tax rat...