Loukota/Stefaner

Taxation of Artistes and Sportsmen in International Tax Law

1. Aufl. 2007

ISBN: 978-3-7073-1205-8

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Taxation of Artistes and Sportsmen in International Tax Law (1. Auflage)

S. 441Taxable Event and Taxable Base for VAT of Artistes and Sportsmen under the Sixth Directive

Ulrich Kraßnig

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I.	Preliminary remarks

II.	Historical developments and the structure of the Sixth Directive
	2.1	Legal Basis
	2.2	Objectives

III.	Taxable Event for VAT under the Sixth Directive
	3.1	Delimitation of domestic transactions
	3.2	Taxable Events
		3.2.1	Supply of goods
		3.2.2	Supply of services
		3.2.3	Importation of goods
	3.3	Principle of unity of supply
	3.4	Place of supply
	3.5	Private use
		3.5.1	Private use with respect to supply of goods
		3.5.2	Private use with respect to the supply of services
	3.6	Exemption for certain cultural services and goods closely linked thereto

IV.	Taxable Amount for VAT under the Sixth Directive
	4.1	The required “Do-ut-des” (service against consideration)
		4.1.1	Subsidies as taxable event for VAT
		4.1.2	Sponsoring as taxable event for VAT
		4.1.3	Trophy money as taxable event for VAT
		4.1.4	Compensation as taxable event for VAT
	4.2	Reimbursement for expensesS. 442

S. 443I. Preliminary remarks

This thesis discusses the value added taxation of international performing artists and sportsmen. It should first be noted that the value added taxation of internationally performing artists and sportsmen complies with the general provisions of the Sixth Directive. This thesis focuses on the provisions regarding taxable events and taxable bases for VAT under the Sixth Directive, with particular emphasis on the treatment of artists and sportsmen.

Pursuant to Art. 4 para. 1 of the Sixth Directive, VAT for artists and sportsmen is only an issue if the artist or sportsman independently carries out economic activity, in any place, irrespective of the purpose or result of that activity. If this condition is met, an examination has to be made as to which supplies are taxable. Afterwards, in the case of taxable supplies, the taxable base has to be determined.

II. Historical developments and the structure of the Sixth Directive

2.1 Legal Basis

Under Art. 99 EC, the...

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Taxation of Artistes and Sportsmen in International Tax Law

S. 441Taxable Event and Taxable Base for VAT of Artistes and Sportsmen under the Sixth Directive

S. 443I. Preliminary remarks

II. Historical developments and the structure of the Sixth Directive

2.1 Legal Basis

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