Inhaltsverzeichnis

CJEU - Recent Developments in Value Added Tax 2014
Inhaltsverzeichnis
Preface
List of Authors
Part I ECJ and VAT - The Big Picture
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
  - I. The Case Law of the Court of Justice on Abuse
  - II. A “Windfall” for the Taxpayer Due to the Mismatch between National Law and the Directive Does not Amount to Abuse (GMAC)
  - III. Contracts Reflect Economic and Commercial Reality Unless There is Proof of the Contrary (Newey)
  - IV. If a Taxpayer Knew or Should Have Known that a Fraud Occurred in the Supply Chain, the VAT Deduction Can be Denied (Firin)
  - V. Failure to Include an Invoice in the Accounts Does Not Provide Objective Evidence of Abuse and is Not Sufficient to Refuse the Input VAT Deduction (Maks Pen)
  - VI. No VAT can be Claimed for Intra-Community Supplies Even When the Customer Acted Fraudulently and He is Retroactively Deregistered for VAT Purposes (Traum)
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)

I. S. 190The Case Law of the Court of Justice on Abuse

Figure 1: CJEU cases on VAT from 1 January 2010 to 2 December 2014, © Law Square, 2014.

Figure 2: CJEU cases on VAT from 1 January 2010 to 2 December 2014 allocated to the Member States, © Law Square, 2014.

S. 191As the above graphics illustrate, there is an ‘inflation’ of CJEU cases on VAT. As of 1 January 2010, there has been an increase in both infringement cases and preliminary questions raised before the CJEU. In almost 5 years there have been 307 cases decided compared to 470 cases in 39 years from 1970 to 2009. As depicted in the second picture, many new cases are being referred by a number of the Member States which have more recently joined the Union.

The Court of Justice has been alluding to abuse and abusive practices in its rulings for more than 30 years. Whilst the significance of these rulings was unclear for a long time, this has changed in recent years, with abuse of law gaining considerable prominence. In 2000, the development of an abuse test in the judgment of the CJEU in the Emsland-Stärke case played a major role in abuse of law gaining prominence.

II. A “Windfall” for the Taxpayer Due to the Mismatch between National Law a...