CJEU – Recent Developments in Value Added Tax 2019
1. Aufl. 2020
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S. 1281. Case Law on the Personal Scope of the VAT Directive in 2019
In 2019, the CJEU dealt with the personal scope of the VAT Directive in only a small number of cases. In this paper, three cases are discussed: The IO case deals with the interpretation of Arts. 9–10 of the VAT Directive in the scenario of a supervisory board member of a foundation according to Dutch law (section 2.). Moreover, in 2019 the CJEU also issued two judgments dealing with the scope of the exemption for small enterprises in Arts. 281–294 of the VAT Directive (hereinafter: “SME exemption”): the B and Jarmuškienė cases. Even though the optional rules in Arts. 281–294 of the VAT Directive are, technically, designed as an exemption, these provisions in fact limit the personal scope of the EU VAT system to businesses exceeding a certain turnover per year (section 3.). Alongside the recent judgments, the SME rules are also on the agendas of the Commission and the EU legislature. In the last section of this paper, the authors thus discuss the amendments to the SME exemption (“SME package”) politically agreed in November 2019, which will come into effect from 1 January 2025 (section 4.).