Inhaltsverzeichnis

ECJ - Recent Developments in Value Added Tax
Inhaltsverzeichnis
Preface
Foreword
List of Authors
Introduction: The Growth in VAT Cases
Part I
- VAT – It’s a Wonderful Tax
- Development of the EU VAT System
Part II
- Prevention of Evasion, Avoidance and Abuse in EU VAT Law
  - I. Introduction
  - II. The prohibition of abuse of rights in EU VAT Law in the light of the recent CJEU case law
    - A. The role of the principle in the VAT context
    - B. The criteria of abuse of rights
    - C. Substance over Form and Economic Reality in VAT Law
    - D. Alternative ways to contrast “abusive” transactions in the case law of the CJEU
  - III. EU limits to the application of anti-avoidance measures by Member States
    - A. Legal basis in EU law for the application of domestic anti-avoidance rules
    - B. Distinction between ‘tax evasion’ and ‘tax avoidance’ under EU VAT law
    - C. Prohibition on applying optional anti-avoidance measures provided by the VAT Directive and not implemented in domestic law
    - D. Prohibition on applying excessive formal requirements for the application of the exemptions of intra-Community and international transactions
    - E. Prohibition on denying the exercise of the taxpayers’ right of deduction in the absence of (presumed) fraud
  - IV. On the relationship between the EU principle of prohibition of abuse of rights and the limits imposed by the VAT Directive as regards the adoption of domestic anti-avoidance measures
- The boundaries of Abusive Practices: the Grey Zone
Part III
- Taxable Persons
- Written Comment to the keynote paper ‘Taxable persons’
Part IV
Part V
- Taxable Amount
- Taxable Amount: Fiscal Neutrality in Action
Part VI
- Recent CJEU cases on the Finance and Insurance Exemptions
- Financial services
Part VII
- Exemptions for Immovable Property and other Exemptions (excluding Financial Services)
Part VIII

Lang et al (Eds)

ECJ - Recent Developments in Value Added Tax

1. Aufl. 2014

ISBN: 978-3-7073-2753-3

Folgeauflage 1. Aufl. 2024 verfügbar

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ECJ - Recent Developments in Value Added Tax (1. Auflage)

S. 36I. Introduction

The Court of Justice of the European Union (CJEU) has played a fundamental role in determining the legal framework within which Member States may or have to contrast fraudulent and abusive behaviors. According to the Court, European Union law cannot be relied on for abusive or fraudulent ends. The Court has stated that this general principle also applies to VAT, because ‘preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by Directive 2006/112’. However, this objective has to be pursued in conformity with other EU law principles, such as legal certainty and proportionality.

This contribution aims at examining the recent case law (years 2012 and 2013) of the Court dealing with the prevention of evasion, avoidance and abuse in VAT law. The analyzed cases cover two distinct phenomena. Some of them concern the (direct) application of the principle of abuse of rights in the area of VAT. Another category of cases deals with the limits imposed on Member States in the application of domestic measures aimed at fighting avoidance and fraud. For the sake of clarity, we will leave aside the case law dealing with clear cases of fraud and ...