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
- 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
  - Exemptions in VAT Law – Recent Case Law of the CJEU
  - 1. Introduction
  - 2. Scope of the exemption for Independent Groups of Persons
    - 2.1. Legal background and course of dispute
    - 2.2. Facts and Decision
  - 3. Exemption for activities in the public interest
    - 3.1. Brockenhurst College C-699/15, (Art. 132(1)(i) of the VAT Directive)
    - 3.2. British Film Institute, C-592/15, Art. 132(1)(n) of the VAT Directive
    - 3.3. The English Bridge Union, C-90/16, Art. 132(1)(m) of the VAT Directive
    - 3.4. London Borough of Ealing, C-633/15, Art. 133 of the VAT Directive
  - 4. Kozuba, C-308/16, Art. 135(1)(j) of the VAT Directive
    - 4.1. Facts and Decision
    - 4.2. Comments
  - 5. Federal Express, C-273/16, Art. 144 of the VAT Directive
    - 5.1. Facts and Decision
    - 5.2. Comments
  - 6. A Oy, C-33/16, Art. 148(d) of the VAT Directive
    - 6.1. Facts and Decision
    - 6.2. Comments
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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Dokumentvorschau

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

S. 297Exemptions in VAT Law – Recent Case Law of the CJEU

Stefan Maunz

1. S. 299Introduction

Every exemption from the general rule of taxation bears certain inherent risks. Generally speaking, exemptions lead, per se, to a certain level of distortion of competition in terms of supplies of somewhat similar services that are not covered by an exemption. With the Charter of Fundamental Rights coming more into the focus of jurisprudence, the question of equal treatment, especially regarding exemptions, will also likely come more into focus. Another risk is that exemptions are misused and therefore leave the door open to evasion, avoidance or abuse. From the outset, this potential problem was foreseen by the European lawmakers, whose job it was to harmonize the VAT rules. As a result, all of the VAT Directive’s Title IX exemptions are subject to the reservation that Member States may lay down conditions in order to prevent these risks. This, together with the general rule that exemptions are, on the one hand, to be interpreted strictly and, on the other hand, are not to be construed in such a way as to basically limit their effect, provides an environment, which is prone to dispute. As such, it canno...