CJEU - Recent Developments in Value Added Tax 2014
1. Aufl. 2015
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I. S. 134Introduction
The Title IX “Exemptions” of Directive 2006/112/EC contains two kind(s) of provisions having the same name, but that are to some extent contradictory:
Exemptions of certain activities of public interest and other activities.
The main characteristic of these exemptions is that they do not give the right to deduct input tax, even when such activities are performed on a regular basis. Such operations are “input taxed” and subject to tax in the country of the supplier, so far as - for some of them - the customer is established within the EU;
Exemptions for intra-community transactions and other international operations regarding goods and ancillary services regarding international movement on goods:
Such supplies maintain the right of deduction of input VAT. The collection of the tax is actually “suspended” in order to avoid a final tax charge in the country of export and to allow taxation in the country of final consumption. This system of refund of taxes at export and taxation at import is a kind of lock (like those used by boats in order to navigate in a canal from one water level to another water level) between different independent tax jurisdictions with different level...