ECJ - Recent Developments in Value Added Tax
1. Aufl. 2014
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S. 179I. Introduction
In this chapter, eleven CJEU rulings / orders on the determination of the taxable amount which were issued in the period between 1 January 2012 and 1 December 2013 are discussed (joined cases are counted as one case). These cases (and the discussion thereof) have been grouped in the following five categories, according to the subject matter that they cover:
The Consideration Actually Received (section 2)
International Bingo (C-377/11)
Metropol Spielstätten (C-440/12)
Price Adjustments (section 3)
Kraft Foods Polska (C-588/10)
Grattan (C-310/11)
Internal Supplies (section 4)
Gemeente Vlaardingen (C-299/11)
Fictitious supplies (section 5)
Van Laarhoven (C-594/10)
Open Market Value (section 6)
Balkan and Sea Properties (C-621/10) and Provadinvest (C-129/11)
Orfey OOD (C-549/11)
Efir OOD (C-19/12)
Sani treyd (C-153/12)
Marinov (C-142/12)
Each category (section) contains an introduction setting out the context in which the cases are to be read. Subsequently, each case is briefly introduced, the circumstances surrounding the case are outlined and the case is analysed and commented upon. Where useful, the relation of the subject matter with other elements of the VAT system is made visible.