ECJ - Recent Developments in Value Added Tax
1. Aufl. 2014
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S. 90I. Introduction
In 2009, De la Feria advocated in connection with the VAT treatment of public bodies that the EU is slowly moving in the wrong direction. In 2013, such a statement may become inevitably true for the definition of taxable persons. In a number of cases during recent years, the CJEU has interpreted Art. 9 VAT Directive in a broad manner. Therefore, as can also be inferred from Henkow’s paper, a number of persons who would not previously have been regarded as taxable persons, now have to deal with the fact that they are subject to the EU VAT system. Hence, Van de Leur, recently correctly pointed out: ‘Watch out, you may be a taxable person!’
These comments on Henkow’s keynote paper will focus, firstly, on the Case C-219/12 Fuchs, which has an Austrian background and regards the characterization of the operation of photovoltaic installations on private dwellings as economic activity. Secondly, these comments will focus on the infringement procedures regarding VAT grouping.