CJEU – Recent Developments in Value Added Tax 2018

S. 239Exemptions in VAT Law – Recent Case Law of the CJEU

Andrea Parolini/Andrea Rottoli

1. S. 240Introduction and list of cases

In the course of 2018 the CJEU dealt with the articles of the VAT Directive on exemptions in the context of the following decisions:

• Financial and insurance services

  Case C-5/17 (DPAS Limited): Exemption for other activities – Art. 135(1)(d) of the VAT Directive – Transactions concerning payments and transfers – Concept – Scope – Dental payment plan by direct debit;

• Immovable property

  Case C-672/16 (Imofloresmira – Investimentos Imobiliários SA): Exemption of the leasing and letting of immovable property – Right of option available to taxpayers – Implementation by the Member States – Deduction of input tax – Use for the purposes of the taxable person’s taxed transactions – Adjustment of the initial deduction – Not permissible.

• Exemption for intra-Community acquisitions of goods

  Case C-580/17 (Firma Hans BühlerKG): Place of intra-Community acquisition – Art. 42 of the VAT Directive – Intra-Community acquisition of goods that are the object of a subsequent supply – Art. 141 of the VAT Directive – Exemption for triangular transaction – Art. 265 – Correction of recapitulative sta...