CJEU - Recent Developments in Value Added Tax 2014
1. Aufl. 2015
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I. S. 128Introduction
Prof. Andrea Parolini raised in his presentation, questions relating to the Court’s recent preliminary rulings concerning the interpretation of rules governing the tax base and tax rate. Below I will concentrate my analysis on the cases mentioned in Parolini’s keynote paper and also discussed by the panel.
It must be pointed out that the factual circumstances of each case are different. However, they cases that were discussed still reveal the Court’s approach to the interpretation of rules governing tax base and tax rate.
II. Tax base
In short, the interpretative difficulty in the Case Almos, C-337/13 occurred in a situation where a seller did not receive payment for the goods delivered and those goods were not returned to him. According to the civil court’s decision, the purchase agreement between parties was cancelled. However, the tax authorities challenged the seller’s right to reduce the taxable amount of the original supply. Therefore the referring court asked for guidance on Article 90 of Council Directive 2006/112/EC.
In my view, the Court in its Almos decision explains why article 90(2) exits and what its scope and extent is. The Court notes that the legislature...