CJEU – Recent Developments in Value Added Tax 2015
1. Aufl. 2016
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
I. S. 250Introduction
In this chapter, eleven CJEU rulings/orders on the determination of the taxable amount and on the applicable VAT rate(s) that were issued in the period between and are discussed. When possible, these cases (and the discussion thereof) have been grouped according to the subject matter that they address.
II. Taxable Amount
In this section, the CJEU’s rulings in cases relating to the determination of the taxable amount are discussed. When analyzing the cases, it appears that those in the period between and can be divided into two groups relating to:
Elements constituting and/or increasing the taxable amount
Elements decreasing the taxable amount
In Section A., the cases relating to elements that constitute and/or increase the taxable amount are discussed. Cases regarding elements that decrease the taxable amount are discussed in Section B
A. Elements Constituting and/or Increasing the Taxable Amount
The initial price paid is the beginning point for determining a taxable amount. Art. 78 VAT Directive stipulates that the following elements must be included in the taxable amount:
Taxes, duties, levies, and charges
In...