Inhaltsverzeichnis

CJEU - Recent Developments in Value Added Tax 2017
Inhaltsverzeichnis
Preface
List of Authors
Part I
- The effect of the Charter of Fundamental Rights of the European Union on substantive VAT law
  - 1. A fundamental rights perspective on VAT law
  - 2. Method and structure of the paper
    - 2.1. Legal dogmatic approach and interpretation of the Charter
    - 2.2. Structure of the paper
  - 3. The provisions of the Charter seen from a VAT perspective
    - 3.1. Art. 2(1) of the Charter on the Right to life
    - 3.2. Art. 3 of the Charter on the Right to the integrity of the person
    - 3.3. Art. 11 of the Charter on Freedom of expression and information
    - 3.4. Art. 12 of the Charter on Freedom of assembly and of association
    - 3.5. Art. 14 of the Charter on the Right to education
    - 3.6. Art. 15 of the Charter on Freedom to choose an occupation and right to engage in work
    - 3.7. Art. 16 of the Charter on Freedom to conduct a business
    - 3.8. Art. 17 of the Charter on the Right to property
    - 3.9. Art. 24 of the Charter on the Rights of the Child
    - 3.10. Art. 35 of the Charter on Health care
  - 4. Potential conflicts between provisions in the Charter and the VAT Directive
  - 5. Art. 20 of the Charter on the general EU principle of equal treatment
  - 6. Potential conflicts between the VAT Directive and Art. 20 of the Charter
    - 6.1. Equal treatment of comparable supplies of goods and services
    - 6.2. Member States’ derogations from the VAT Directive
    - 6.3. Discrimination on grounds of sex/gender and sexual orientation
    - 6.4. Discrimination on grounds of disability
    - 6.5. Equality between women and men, and discrimination on the grounds of sex/gender
  - 7. The relationship between Art. 20 and Art. 53 of the Charter
  - 8. Conclusion and future perspectives
- Analysis of the case law of the European Union on VAT regarding Arts. 47 to 50 of the Charter and the use thereof in national case law
Part II
Part III
- Taxable persons and flat-rate scheme for farmers: CJEU case law 2017
Part IV
- Taxable Supply of Goods and Services
- Comments on CJEU Case Law on Taxable Transactions 2017: the anti-abuse doctrine (Cussens) and the sharing economy (UBER)
Part V
- Taxable Amount & VAT Rates
- CJEU Case Law on Taxable Amount and Tax Rates 2017 - Comments
Part VI
- Exemptions in VAT Law - Recent Case Law of the CJEU
Part VII
- Input VAT Deduction
- CJEU Case Law on Input VAT Deduction in 2017 - Comments
Part VIII
- Trends in the VAT Case Law of the CJEU (2017)

Lang et al (Eds)

CJEU - Recent Developments in Value Added Tax 2017

1. Aufl. 2018

ISBN: 978-3-7073-3901-7

Folgeauflage 1. Aufl. 2024 verfügbar

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CJEU - Recent Developments in Value Added Tax 2017 (1. Auflage)

1. S. 4A fundamental rights perspective on VAT law

First of all, I strongly support the focus on the importance of taking fundamental rights perspectives into consideration at the recurring conferences “Court of Justice of the European Union: Recent VAT Case Law” in Vienna. In previous years, the impact of the Charter of Fundamental Rights of the European Union (Charter), has been examined closely and discussed in depth at this academic VAT forum by some of the leading VAT experts and specialists. Thus, the aim of the paper is to contribute to the further development of the combined research area of VAT law and fundamental rights law. This is a research area that affects practically every legal entity and natural person in the European Union as well as governments, tax administrations, courts, lawyers, advisers and other practitioners due to the widespread effects of the EU VAT system and the EU protected fundamental rights throughout Europe.

Since the landmark case Åkerberg Fransson, the focus on the interface between the Charter and VAT law including the Charter’s direct impact on VAT law seems to have centered mostly on the procedural provisions relating to the VAT Directive. This is ...