CJEU – Recent Developments in Value Added Tax 2020
1. Aufl. 2022
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S. 1131. The main themes of this chapter and the subtopics
This chapter focuses on the issues in the case law of the CJEU (the Court) at the end of 2019, 2020, and early 2021 that relate to taxable and non-taxable transactions. This means that when discussing a judgment that deals with several other interesting aspects, focus is mainly on the description of the taxability of the transaction in question; other aspects will be discussed during the relevant chapters relating to them.
In the context of the main theme – the taxability of the supply – this chapter shall focus firstly on the aspect of the direct link between the transaction(s) carried out and the consideration(s) observed. In that respect, the cases WEG Tevesstraße and Gmina Wrocław III are addressed in sections 2.1.1. and 2.1.2. respectively.
The classification as a single transaction or as two or even more independent supplies is a recurring subtopic. In this context, the authors will elaborate on the cases Franck, Frenetikexito, and Blackrock Investment Management in section 2.2.
As there have been several judgments on whether the performances of an intermediary fall within the scope of the commissionaire fiction – which means that a service to...