CJEU – Recent Developments in Value Added Tax 2019
1. Aufl. 2020
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S. 1801. Introduction
It has been a rather fruitful year for the CJEU when it comes to rulings on the topics of taxable amount and VAT rates. In this paper, we analyse seven cases relating to the taxable amount and three cases on VAT rates.
2. Taxable Amount
During the last twelve months, seven cases relating to the taxable amount have been decided. Three of those cases relate to the determination of what constitutes “consideration” in terms of Art. 73 of the VAT Directive. We will discuss these cases in section 2.1. The other four cases all deal with reduction of the taxable amount in the case of non-payment by the debtor (see section 2.2.).
2.1. Everything which constitutes consideration
In this section, we discuss three cases on the concept of “consideration”.
2.1.1. Case C‑214/18, H.W.
Until 9 June 2015 court enforcement officers in Poland were regarded as non-taxable persons under (the national provision implementing) Art. 13 of the VAT Directive. If they carried out enforcement procedures against debtors, their services were outside the scope of VAT. Effectively, they would simply deduct the fees (which are fixed by national law) for their activities from the amounts collected from the de...