CJEU – Recent Developments in Value Added Tax 2017
1. Aufl. 2018
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S. 251Taxable Amount & VAT Rates
Ad van Doesum/Frank Nellen
1. S. 252Introduction
In this chapter, recent CJEU rulings on the determination of the taxable amount and the VAT rate(s) to be applied are discussed. The commentary is restricted to judgments which were published in the period between 1 January 2017 and 21 December 2017.
With respect to the taxable amount in EU VAT, the CJEU decisions last year related exclusively to the reduction of the taxable amount under Art. 90 of the VAT Directive. We identified three cases on this topic:
Lombard
Enzo Di Maura, and
Boehringer
As regards the VAT Rates, three other rulings are worth discussing:
RPO
Oxycure Belgium, and
AZ
In section 2., we will first lay out the fundamentals of the reduction of the taxable amount under Art. 90 of the VAT Directive. In section 2.1. we will then discuss earlier cases as well as the three recent CJEU cases on this topic. In Section 3., we will address the three recent cases on the VAT rates.
2. Reduction of the taxable amount under Art. 90 of the VAT Directive
On the basis of Art. 90(1) of the VAT Directive (before 2006, Art. 11C(1) of the Sixth VAT Directive), the taxable amount of a supply is to be reduced in the case of cancellation, ...