Inhaltsverzeichnis

CJEU – Recent Developments in Value Added Tax 2019
Inhaltsverzeichnis
Preface
List of Authors
Part I Fundamental Principles and VAT
- Abuse vs. Fraud in VAT: legal basis and legal consequences
  - 1. General Introduction: Abuse, avoidance, fraud, evasion and the principle of fiscal legality
    - 1.1. Settled case law
    - 1.2. Material conditions
    - 1.3. Principle of fiscal legality
  - 2. Right of deduction
    - 2.1. Use for taxable transactions
    - 2.2. Abuse
    - 2.3. VAT fraud
  - 3. VAT exemption for intra-Community supplies (ICS)
    - 3.1. Introduction
    - 3.2. CJEU: No VAT exemption
    - 3.3. Alternative line of argument
  - 4. Supply chain
    - 4.1. Domestic chain of supplies
    - 4.2. Cross border chain of supplies: Multiple refusal
  - 5. Importation and export supplies
    - 5.1. VAT-exemption for importation
    - 5.2. Exportation supplies
  - 6. Final remarks
- The ne bis in idem principle and VAT
- Comment on Session 1: Fundamental Principles and VAT
- A US Perspective on the ne bis in idem Principle in Tax Cases
Part II Administrative Cooperation in VAT
- Administrative Cooperation and Taxpayer Rights
- Joint Audits
Part III Taxable Persons and Related Issues in VAT Law
- CJEU Case Law on Taxable Persons and Related Issues in 2019
Part IV Taxable Transactions in VAT Law
- Taxable and non-taxable activities
Part V Tax Base/Tax Rate in VAT Law
- Taxable Amount and VAT Rates
- Comments on Taxable Amount and VAT Rates
Part VI Exemptions in VAT Law
- Exemptions in VAT Law – Recent Case Law of the CJEU
Part VII Input VAT Deductions in VAT Law
- Input VAT Deduction
Part VIII In which direction is the CJEU going?
- 50 years of case law in VAT: in what direction is the CJEU going?
- Comment on Session 8: recent case law of the CJEU in the area of VAT – in what direction is the CJEU going?

Kofler et al (Eds)

CJEU – Recent Developments in Value Added Tax 2019

1. Aufl. 2020

ISBN: 978-3-7073-4290-1

Folgeauflage 1. Aufl. 2024 verfügbar

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CJEU – Recent Developments in Value Added Tax 2019 (1. Auflage)

S. 51. General Introduction: Abuse, avoidance, fraud, evasion and the principle of fiscal legality

1.1. Settled case law

The settled case law of the CJEU to be discussed in this chapter explicitly provides for a refusal of rights, such as the right of deduction, in cases of abuse (avoidance) or fraud (evasion).

1.2. Material conditions

However, the refusal is not based on specific provisions of the VAT Directive. Regarding the right of deduction, the VAT Directive distinguishes between material conditions as provided for in Art. 167 and 168 of the VAT Directive and formal conditions such as an invoice being necessary in order to exercise the right of deduction under Art. 178 of the VAT Directive. Neither the material nor the formal conditions provide for a refusal of deduction in cases of abuse or fraud.

1.3. Principle of fiscal legality

Therefore, the question arises, whether the case law of the CJEU, which nevertheless provides for refusal in such situations, is in line with the principle of fiscal legality, which is also acknowledged by the CJEU. According to that principle all the essential elements defining the substantive features of the VAT regime must be provided for by law:

The princ...