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E-raamat: EU Value Added Tax Law

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Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU.

This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles.

Key features include:









consideration of the broader context in which EU law operates comprehensive, simultaneous analysis of legislation and case law critical examination of principles underpinning relevant case law a definitive exposition of the present state of the harmonised EU VAT system.

EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable.

Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy
List of contributors
xxiii
Preface xxiv
Table of cases
xxvi
Table of legislation
lxi
PART I GENERAL PRINCIPLES OF VAT
1 Nature And Origins Of Value Added Tax
A Introduction
1(1)
B The Nature Of Vat
2(19)
1 The common system of VAT
6(1)
2 The application to goods and services of a general tax
7(1)
3 A general tax on consumption
8(2)
4 A tax exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged
10(1)
5 The stage at which the tax is charged
11(1)
6 On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components
12(3)
7 Transactions
15(1)
a Taxable transactions
16(1)
b Exempt transactions
17(1)
c Exemption with deductibility (or refund) of tax or zero-rating
18(1)
d Non-supplies
19(1)
8 Transaction chains
20(1)
C The Prohibition Of Domestic Turnover Taxes
21(6)
D The Origins And Development Of Vat
27
2 The Interrelationship Between Eu And National Vat Legislation
A Introduction
1(1)
B The Function And Effect Of The Eu Provisions
2(3)
1 The legal effect of EU regulations
5(1)
2 The legal effect of EU decisions
6(1)
3 The legal effect of EU directives
7(2)
4 The obligations flowing from VAT Directives
9(1)
a The implementation obligation
10(8)
b The interpretation obligation
18(4)
5 The rights flowing from VAT Directives (direct effect)
22(4)
a The right to invoke the provisions of a directive
26(3)
b Primary rights
29(3)
c Secondary or remedial rights
32(2)
C The Effect Of Non-Compliance With Eu Law On National Legislation
34(1)
D Evasion, Avoidance And The Abuse Of Eu Law
35(22)
1 Evasion and fraud
36(7)
2 Avoidance
43(1)
3 Abuse
44(2)
a Halifax-type abuse
46(10)
b Other types of abuse
56(1)
E The Interpretation Of Vat Legislation
57(10)
1 The rules governing the interpretation of EU VAT legislation
58(6)
2 Special VAT interpretative rules
64(2)
3 The rules governing the interpretation of national VAT legislation
66(1)
F Principles Of Law Applicable To Vat
67(3)
1 Relevant general principles of EU law
70(1)
a Fundamental human rights
70(1)
b Equal treatment
71(1)
c Proportionality
72(1)
d Legal certainty
73(4)
e Fiscal legality
77(1)
f Vested rights
78(1)
g Legitimate expectations
79(1)
h Unjust enrichment
80(1)
i Subsidiarity
81(1)
2 Principles specific to VAT
82(1)
a Free movement of goods and services
83(1)
b Non-distortion of competition
84(1)
c Avoidance of non-taxation, double taxation and over-taxation
85(1)
d Fiscal neutrality
86
3 Field Of Application Of Vat
A Geographical Scope
1(8)
B Material Scope
9(1)
1 The supply of goods for consideration within the territory of a Member State
10(1)
2 The intra-Community acquisition of goods for consideration within the territory of a Member State
11(7)
3 The supply of services for consideration within the territory of a Member State
18(1)
4 The importation of goods
19
PART II THE INTERNAL SYSTEM
4 Taxable Persons
A Introduction
1(8)
B Eu Definition Of A Taxable Person
9(1)
1 The general rule
9(1)
2 Personality or power of action
10(3)
3 Independence
13(2)
4 Economic activity
15(20)
C Occasional Activities
35(4)
D Grouping Of Different Taxable Persons
39(3)
E Exceptions To And Derogations From The Definition Of Taxable Person
42(14)
1 The derogation
43(8)
2 The first mandatory exception to the derogation
51(3)
3 The second mandatory exception to the derogation
54(1)
4 The permissive extension to the derogation
55(1)
F Commencement And Cessation Of Status As A Taxable Person
56(1)
G Taxable Persons Acting `As Such'
57
5 Taxable Transactions
A Introduction
1(3)
B Supply Of Goods
4(11)
1 The meaning of `goods'
5(1)
2 The meaning of `supply'
6(2)
3 Deemed supplies
8(1)
a Mandatory classification as a supply of goods
9(4)
b Non-mandatory classification as a supply of goods
13(1)
4 Deemed non-supplies of goods
14(1)
C Intra-Community Acquisitions
15(8)
1 The meaning of `intra-Community acquisition'
16(1)
2 Conditions relating to the parties to the acquisition and acquisitions excluded from the class of taxable transactions
17(6)
D Supply Of Services
23(8)
1 Meaning of `services'
24(4)
2 Meaning of `supply'
28(1)
3 Deemed supplies
29(1)
4 Deemed non-supplies of services
30(1)
E Importation
31(2)
F Supplies And Acquisitions Made `For Consideration'
33(22)
1 Supplies and acquisitions' for `consideration
34(2)
2 Meaning of `consideration'
36(2)
3 Supplies and acquisitions deemed to be made for consideration and the exceptions thereto
38(1)
a Mandatory deemed supplies and acquisitions for consideration
39(10)
b Optional deemed supplies for consideration
49(5)
c Supplies deemed not to be made for consideration: call-off stock arrangements
54(1)
G Vouchers And Tokens
55(5)
H Single, Composite And Multiple Supplies
60
6 The Place Of Taxable Transactions
A Introduction
1(1)
B Supply Of Goods
2(21)
1 Supply of goods without transport
3(1)
2 Supply of goods with transport
4(1)
a Rule 1: the basic rule
5(1)
b Rule 2: the rule where the dispatch or transport begins outside the scope of the harmonised system
6(1)
c Rule 3: the rule for goods dispatched or transported by or on behalf of the supplier from a Member State other than that in which the dispatch or transport ends
7(1)
d Rule 4: the exception to Rule 3
8(1)
e Rule 5: supply of goods with transport and installation or assembly
9(1)
f Rule 6: successive supplies
10(1)
g Post-2020 Rules
11(1)
3 Supply of goods on board ships, aircraft or trains
12(1)
4 Supplies of gas, electricity and heat or cooling energy
13(5)
a Rule 1: supplies to taxable dealers
18(3)
b Rule 2: used and consumed supplies to other persons
21(1)
c Rule 3: non-consumed supplies to other persons
22(1)
C Intra-Community Acquisition Of Goods
23(5)
1 Rule 1: the general rule
24(1)
2 Rule 2: the special rule
25(1)
3 The first exception to Rule 2
26(1)
4 The second exception to Rule 2
27(1)
D Supply Of Services
28(36)
1 Introductory
28(1)
2 Business establishment, fixed establishment, permanent address, usual residence and place of establishment of non-taxable legal persons
29(1)
a Business establishment
30(1)
b Fixed establishment
31(2)
c Permanent address
33(1)
d Usual residence
34(1)
e Place of establishment of a non-taxable legal person
35(1)
3 Determination of the place of supply by reference to effective use and enjoyment
36(2)
4 The general and specific place of supply rules
38(1)
a Rule 1: the general rule applicable to services supplied to taxable persons acting as such
39(5)
b Rule 2: the general rule applicable to services supplied to non-taxable persons
44(2)
c Rule 3: supply of services by an intermediary
46(1)
d Rule 4: services connected with immovable property
47(2)
e Rule 5: passenger transport 6.48 (0 Rule 6: non-intra-Community transport of goods
49(1)
g Rule 7: intra-Community transport of goods
50(1)
h Rule 8: admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events and services ancillary to admission
51(1)
i Rule 9: services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities
52(1)
j Rule 10: ancillary transport services
53(1)
k Rule 11: valuations of and work done on movable tangible property
54(1)
l Rule 12: restaurant and catering services
55(1)
m Rule 13: short-term hiring of a means of transport
56(1)
n Rule 14: hiring of a means of transport (other than a pleasure boat) other than short-term hire
57(1)
o Rule 15: hiring of a pleasure boat (other than short-term hire)
58(1)
p Rule 16: restaurant and catering services for consumption on board ships, aircraft or trains
59(1)
q Rule 17: telecommunications services, radio and television broadcasting services, electronically supplied services
60(3)
r Rule 18: certain services supplied to non-taxable persons outside the Community
63(1)
E Importation Of Goods
64(1)
1 The rule
65(1)
2 The derogations
66
7 Chargeable Event And Chargeability Of Tax
A Introduction
1(2)
B Supplies Of Goods And Services
3(10)
1 Rule 1: the basic rule
3(1)
2 Rule 2: successive statements of account or successive payments
4(2)
3 Rule 3: continuous supplies of certain goods
6(1)
4 Rule 4: continuous supplies of certain services
7(1)
5 Rule 5: continuous supplies of goods and services not covered by Rules 3 and 4
8(1)
6 Rule 6: payments on account
9(1)
7 Rule 7: the derogation from Rules 1 to 6
10(1)
8 Rule 8: facilitation of a sale of goods
11(1)
9 Rule 9: VAT-exempt supplies and transfers of goods
12(1)
C Intra-Community Acquisition Of Goods
13(1)
D Importation Of Goods
14(1)
1 Rule 1: the basic rule
14(1)
2 Rule 2: goods placed under special import arrangements
15(1)
3 Rule 3: goods subject to customs duties, agricultural levies or charges having equivalent effect established under a common policy
16(1)
4 Rule 4: the post-2020 rule for distance sales of imported goods
17
8 Taxable Amount
A Introduction
1(3)
B Core Concepts
4(8)
C Taxable Amount: The Components
12(59)
1 Consideration
13(1)
a Introductory
13(3)
b `For' consideration
16(3)
c Subjective value
19(5)
d Everything: cash and non-cash consideration
24(7)
e Expressed in money
31(1)
f The need for a direct link with the supply
32(10)
g Received or obtained by the supplier
42(7)
h Third-party consideration
49(1)
i Consideration expressed in foreign currency
50(1)
j Apportionment of consideration
51(1)
2 Additional components of value
52(1)
a Taxes, duties and levies excluding VAT itself
52(3)
b Incidental expenses
55(1)
c Subsidies
56(3)
3 Exclusions from the taxable amount
59(1)
a Discounts generally
60(3)
b Discounts for early payment
63(1)
c Discounts granted at the point of supply
64(3)
d Disbursements
67(4)
D Adjustments To Consideration
71(9)
1 Discounts
72(6)
2 Bad debts (total or partial non-payment)
78(2)
E Special Rules
80(25)
1 Vouchers
82(3)
a Definitions of vouchers for VAT purposes
85(1)
b The time of taxation
86(3)
c Rules for the distribution of vouchers
89(7)
2 Connected parties: open market value
96(2)
3 Deemed supplies for consideration
98(1)
a Goods
99(3)
b Services
102(3)
F Cross-Border Economic Activity
105(3)
1 Acquisition of goods from other Member States
105(1)
2 Imports
106(2)
G The Taxable Amount In Special Schemes
108(1)
1 Second-hand goods, works of art, collectors' items and antiques
109(5)
2 Second-handcars
114(2)
3 Gold
116(1)
4 Travel agents and tour operators
117
9 Rates Of Tax
A Introduction
1(1)
B The Applicable Rate
2(6)
1 Rule 1: the basic rule
3(1)
2 Rule 2: transactions for which a payment on account causes VAT to become chargeable
4(1)
3 Rule 3: transactions for which VAT becomes chargeable by the time of issue of the invoice (or expiry of the time limit for issuing it) or receipt of payment
5(1)
4 Rule 4: intra-Community acquisitions of goods
6(1)
5 Rule 5: importation of goods
7(1)
C Changes In The Applicable Rate
8(1)
D The Standard Rate
9(1)
E Reduced Rates
10(2)
F Special Rates
12(1)
1 Pre-2017 reduced rates for certain goods supplied electronically
13(1)
2 Supplies of natural gas, electricity or district heating
14(1)
3 Works of art, collectors' items and antiques
15(1)
4 Pre-1991 exemptions with deductibility of input tax and super reduced rates
16(1)
5 Application of the reduced rate to pre-1991 exemptions with deductibility of input tax and super reduced rates
17(1)
6 Reduced rates consequential upon the raising of the standard rate
18(1)
7 Children's clothing, children's footwear or housing
19(1)
8 Application of a permitted reduced rate to pre-1991 reduced rates
20(1)
9 Work under contract
21(1)
10 Live plants and floricultural products
22
10 Exemptions
A Introduction
1(2)
B Construing Exemptions
3(22)
1 Independent concepts of EU law
3(3)
2 Strict construction
6(1)
3 Exemptions not to be extended by implication or analogy
7(2)
4 Exemptions not to be deprived of their intended effect
9(1)
5 The policy underlying an exemption may be recognised
10(1)
6 Supplies closely linked to exempt services
11(5)
7 Intermediary services and exemption
16(7)
8 Fiscal neutrality
23(2)
C General Rules Qualifying The Application Of Exemptions
25(18)
1 Article 131
27(2)
2 Article 133
29(1)
a The exemptions affected
30(1)
b The conditions
31(9)
3 Article 134
40(1)
a The exemptions affected
41(1)
b The conditions
42(1)
D Direct Effect And Limits On Member States `discretion
43(18)
1 The general principles underlying the doctrine
44(2)
2 The Becker case - the first application of the doctrine to VAT exemption
46(5)
3 The early cases on direct effect of exemptions
51(1)
4 The requirement that the claimant must not pass on VAT
52(1)
5 Direct effect and Member State discretion
53(6)
6 Direct effect following correct interpretation
59(2)
E Exemption For Certain Activities In The Public Interest - Article 132
61(59)
1 Supplies by the public postal services of services other than passenger transport and telecommunications services; supply of goods incidental thereto - article 132(1)(a) 10.63 (a) The scope of the exemption
64(4)
2 Hospital and medical care and closely related activities undertaken by bodies governed by public law, hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature; medical care in the exercise of the medical and paramedical professions as defined by Member States concerned - article 132(1)(b) and (c)
68(3)
a Qualifying institutions
71(3)
b The meaning of'medical'
74(4)
c Non-qualifying care
78(3)
d Services provided by doctors, not within the exemptions
81(3)
e Closely related activities
84(1)
3 Supplies of human organs, blood and milk-article 132(1)(d)
85(1)
4 Services supplied by dental technicians in their professional capacity and supply of dental prostheses by dentists and dental technicians - article 132(1)(e)
86(2)
5 Supplies of services by independent groups of persons carrying on exempt or non-taxable activities - article 132(1)(f)
88(4)
6 Supplies, made by bodies governed by public law or other bodies recognised by the Member State concerned as being devoted to social wellbeing, of services and goods closely linked to (i) welfare and social security work (including supplies by old people's homes) and (ii) the protection of children and young persons-article 132(1)(g) and (h)
92(7)
7 Education (children's or young people's, school or university, vocational training or retraining), including the supply of services and goods closely related thereto, by bodies governed by public law having such as their aim and by other organisations recognised by the Member State concerned as having similar objects - article 132(1)(i)
99(4)
8 Private tuition given by teachers and covering school or university education - article 132(1)(j)
103(5)
9 Supplies of staff by religious or philosophical institutions - article 132(1)(k) 10.106
10. Membership services - article 132(1)(l)
108(2)
11 Certain services closely linked to sport or physical education - article 132(1)(m) 10.110 (a) The scope of the exemption
110(2)
12 Certain cultural services and closely linked goods - article 132(1)(n)
112(1)
a The scope of the exemption
112(3)
13 Supplies of goods and services in connection with fund-raising by exempt organisations - article 132(1)(o)
115(3)
14 Transport services for sick or injured persons in specially designed vehicles - article 132(1)(p)
118(1)
15 Activities other than those of a commercial nature carried out by public radio and television bodies - article 132(1)(q)
119(1)
F Exemptions For Other Activities - Articles 135-137
120(17)
1 Supply at face value of postage stamps, fiscal stamps and other similar stamps - article 135(1)(h)
122(3)
2 Betting, lotteries and other forms of gambling - article 135(1)(i)
125(5)
3 Supply of goods in relation to which input tax has not been recovered - article 136
130(7)
G Option To Tax
137(6)
1 Member States' powers to withdraw the right to opt to tax
138(2)
2 Member States' powers to restrict the exercise of a right to opt to tax
140(3)
H Derogations
143(1)
1 Introduction
143(2)
2 Derogations permitted to Member States which were members of the EU on January 1, 1978
145(3)
3 Derogations permitted to Member States which became members of the EU after January 1, 1978
148(1)
a Greece
149(1)
b Spain
150(1)
c Portugal
151(1)
d Austria
152(2)
e Finland
154(2)
f Sweden
156(1)
g The Czech Republic, Estonia, Lithuania, Hungary, Poland, Slovenia, lovakia, Bulgaria, Romania and Croatia
157(1)
h Cyprus
158(1)
i Latvia
159(1)
j Malta
160(1)
4 Option to tax
161
11 Input Tax Deduction
A Introduction
1(3)
B The Principle Of Deduction
4(5)
C The Working Out Of The Principle Of Deduction In The Harmonised System
9(80)
1 The right of deduction
10(20)
2 Restrictions on the right of deduction
30(8)
3 The occurrence of the right of deduction
38(8)
4 The extent of the right to deduct
46(22)
5 Abortive expenditure
68(1)
6 Proportional deduction
69(8)
a The standard method
77(3)
b Divergences from the standard method - sectorisation
80(1)
c Divergences from the standard method - a use-based method
81(1)
d Divergences from the standard method - application to all goods and services
82(1)
e Divergences from the standard method - the de minimis rule
83(1)
7 Lennartz accounting and its alternatives
84(5)
D Exercise Of The Right Of Deduction
89(5)
E Adjustments To Deduction
94(2)
F Capital Goods
96(5)
G Deduction By Non-Established Taxable Persons
101(10)
1 Refunds to taxable persons established in another Member State
101(7)
2 Refunds to taxable persons not established in any Member State
108(3)
H Disallowance Of Input Tax Deduction In Cases Of Fraud Or Abuse
111(1)
I Transitional Provisions And Derogations
112
PART III TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE
12 Intra-Community Trade In Goods
A Overview
1(6)
B Territorial Scope
7(2)
C The Transitional System
9(82)
1 Intra-Community transfers between businesses
12(1)
a Intra-Community acquisitions: definition and taxable event
12(8)
b Non-taxable legal persons and certain categories of taxable persons
20(5)
c Small enterprises
25(3)
d Exemption for intra-Community dispatches
28(12)
e The sequence of features of the transitional regime
40(3)
f Triangulation and chain transactions
43(8)
2 Distance sales
51(1)
a The scheme for distance sales to 31 December 2020
52(10)
b The scheme for distance sales from 1 January 2021
62(1)
3 Other cases
63(1)
a Imports below Σ150
63(1)
b Installed goods
64(2)
c New means of transport
66(7)
d Excise goods
73(4)
e Exemption for intra-Community acquisitions of goods
77(1)
4 Chargeable event and when tax becomes due
78(2)
5 Movement of own goods
80(8)
6 Call-off stock
88(3)
D The Proposed Definitive System
91(4)
E Missing Trader Intra-Community Fraud
95
13 Intra-Community Trade In Services
A Introduction
1(12)
B Intra-Community Supplies Of Services
13(1)
C The General Rules For Intra-Community Supplies Of Services
14(48)
1 General
14(7)
2 Business to Business (B2B) Supplies
21(1)
a Status of the customer
21(3)
b Customer's established place of business
24(1)
c Fixed establishment
25(10)
d Permanent address and usual residence
35(5)
3 Input tax recovery
40(2)
a The supplier's position
42(3)
b The customer's position
45(5)
4 Business to Consumer (B2C) supplies
50(12)
D Particular Provisions That Apply To B2B And B2C Supplies
62(58)
1 General
62(2)
2 Services related to immovable property
64(4)
3 Supply of transport
68(6)
4 Hiring of means of transport
74(7)
5 Performance services
81(7)
6 Restaurant and catering services
88(2)
7 Telecommunications, radio and television broadcasting and electronically supplied services (TBE services')
90(26)
8 Mini-one-stop-shop (MOSS)
116(4)
E Move Towards The Destination System
120
14 Supplies Outside The EU
A Introduction
1(5)
B The General Exemption For Exports
6(5)
C Other Exports Exempt Under Vat Directive Art 146
11(3)
D Export Evidence - Proof Of Export
14(4)
E Declaring Exports
18(3)
F Exemptions Related To International Transport
21(5)
G Certain Transactions Treated As Exports
26(4)
H Supply Of Services By Intermediaries
30(1)
I Exemption For Travellers
31(3)
J Supply Of Services To Non-Taxable Persons Outside The Community
34
15 Vat And Eu Customs Duty
A Introduction
1(3)
B Eu Customs Law
4(3)
C Eu Customs Terrrtoryv Vat Territory
7(3)
D Vat On Imports
10(14)
1 The Chargeable Event
14(3)
2 Payment Of Import Vat And Input Tax Deduction
17(3)
3 Exemptions On Importation
20(4)
E Classification And Origin Of Goods
24(6)
F Time Of Customs And Vat Chargeable Events
30(4)
G Valuation For Customs And Vat Purposes
34(12)
H Customs Control, Procedures And Reliefs
46(1)
1 General
46(6)
2 Temporary storage
52(2)
3 Temporary admission
54(4)
4 Transit
58(8)
5 Inward and outward processing
66(3)
a Inward processing
69(10)
b Outward processing
79(3)
6 Free zones
82(10)
7 Customs warehousing 15.88 L APPEALS
92
PART IV SPECIAL SECTORS
16 SPECIAL SCHEMES
A Introduction
1(2)
B Special Scheme For Small Enterprises
3(18)
1 Simplified procedures for charging VAT
3(2)
2 Simplified procedures under Art 281 do not include exemption
5(1)
3 Exemptions and graduated relief
6(1)
a General provisions
7(2)
b Exclusions
9(1)
c Transitional rules
10(8)
4 Calculating turnover when applying exemption ceilings
18(1)
5 Reporting and review
19(2)
C The Common Flat-Rate Scheme For Farmers
21(13)
1 Introduction
21(1)
2 The position of the flat-rate farmer
22(1)
3 Conditions for application and Member States `obligations
23(5)
4 The scope of the scheme
28(1)
a Agricultural products
29(1)
b Agricultural services
30(2)
5 The operation of the scheme
32(2)
D Special Scheme For Travel Agents
34(8)
1 Businesses to which the special scheme applies
34(3)
2 The operation of the scheme - the single supply
37(5)
E Special Arrangements For Second-Hand Goods, Works Of Art, Collectors' Items And Antiques
42(37)
1 Introduction
42(1)
2 The margin scheme for taxable dealers
43(1)
a Taxable dealers
44(1)
b Goods which can be supplied under the scheme
45(6)
c Supplies covered by the scheme
51(2)
d The operation of the scheme
53(6)
e `Global accounting'
59(2)
f Taxable dealers applying the normal rules
61(2)
3 Transitional arrangements for second-hand means of transport
63(1)
a Tax treatment under the transitional arrangements
64(2)
b Transactions subject to the transitional arrangements
66(1)
c Accounting for VAT
67(1)
4 Sales at public auctions
68(1)
a Scope of the scheme
68(2)
b Operation of the scheme
70(4)
c Accounting and invoicing
74(3)
5 Special measures to prevent tax evasion
77(2)
F Special Scheme For Investment Gold
79(14)
1 Introduction
79(1)
2 Investment gold
80(3)
3 The exemption
83(1)
4 The taxation option
84(3)
5 Transactions on a regulated bullion market
87(2)
6 Input tax deduction
89(2)
7 Accounting requirements
91(2)
G Special Schemes For Services Supplied To Non-Taxable Persons And Distance Sales Of Goods
93(1)
1 Introduction
93(1)
2 The pre-2021 special scheme for telecommunications, broadcasting and electronic services supplied by taxable persons not established in the Community
94(1)
a The scope of the scheme
94(2)
b Application of the scheme
96(1)
c Provision of information to the Member State of identification
97(1)
d The VAT identification number
98(1)
e Deletion from the identification register
99(1)
f Voluntary exit from the scheme
100(1)
g Returns
101(4)
h Payment
105(1)
i Overpayments
106(1)
j Input tax
107(1)
k Records
108(1)
3 The pre-2021 special scheme for telecommunications, broadcasting and electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
109(1)
a The scope of the scheme
109(2)
b Application of the scheme
111(3)
c Provision of information to the Member State of identification
114(1)
d Identification
115(1)
e Exclusion from the scheme
116(1)
f Returns
117(4)
g Payment
121(1)
h Overpayments
122(2)
i Input tax 16.123 0) Records
124(1)
4 The post-2020 special scheme for services supplied by taxable persons not established within the Community 16.125 (a) The scope of the scheme
125(1)
b Application of the scheme
126(1)
c Provision of information
127(1)
d Identification
128(1)
e Deletion from the identification register
129(1)
f Voluntary exit from the scheme
130(1)
g Returns
131(4)
h Payment
135(1)
i Overpayments
136(1)
j Input tax
137(1)
k Records
138(1)
5 The post-2020 special scheme for intra-Community distance sales of goods and services supplied by taxable persons established within the Community but not in the Member State of consumption
139(1)
a The scope of the scheme
139(2)
b Application of the scheme
141(3)
c Provision of information to the Member State of identification
144(1)
d Identification
145(1)
e Exclusion from the scheme
146(1)
f Returns
147(4)
g Payment
151(1)
h Overpayments
152(1)
i Input tax
153(1)
j Records
154(1)
6 The post-2020 special scheme for distance sales of goods imported from third countries or third territories
155(1)
a The scope of the scheme
155(2)
b Application of the scheme
157(1)
c Chargeable event and chargeability
158(1)
d Provision of information to the Member State of identification
159(2)
e Identification
161(1)
f Deletion from the identification register
162(1)
g Returns
163(1)
h Payment
164(1)
i Input tax
165(1)
j Records
166(1)
7 Post-2020 special arrangements for declaration and payment of import VAT
167(1)
a Scope of the special arrangements
167(1)
b VAT treatment under the special arrangement
168(1)
c Records
169
17 Simplification Measures
A Introduction
1(4)
B Procedure For Authorising The Adoption Of Special Measures
5(5)
C The Substantive Requirements For Authorisation
10(3)
D The Standstill For Special Measures Applicable Since 977
13
18 Immovable Property
A Introduction
1(1)
B Overview Of The Eu Vat Code For Immovable Property
2(11)
C Exemption
13(36)
1 General
13(3)
2 Supplies of buildings and land
16(3)
3 Leasing or letting of immovable property
19(14)
4 Inducements
33(4)
5 Surrenders
37(4)
6 Reverse surrender
41(2)
7 Service charges
43(3)
8 Dilapidations
46(1)
9 Timeshare/holiday accommodation points schemes
47(2)
D Taxable Supplies
49(19)
1 General
49(2)
2 Exclusions from the exemption
51(2)
a Hotel sector and sectors with a similar function
53(3)
b Holiday camps and camping sites
56(3)
c Parking
59(5)
d Facilities for the storage of aircraft, ships, boats and other vessels and moorings
64(1)
e Letting of permanently installed equipment and machinery; hire of safes
65(1)
f Options
66(2)
E The Option To Tax
68(10)
1 General
68(8)
2 Scope of the option - building and land
76(2)
F Construction And Preparatory Activity
78(8)
G Reduced Rate Supplies
86(1)
H Input Tax Credit
87(11)
1 Capital goods scheme
88(5)
2 Transfer of totality of assets (TTA)
93(1)
3 Infrastructure and other agreements that confer benefits
94(3)
4 Abortive expenditure
97(1)
I Special Situations
98(1)
1 Immovable property as the transfer of the totality of assets (TTA)
98(8)
2 Public authorities
106(1)
3 Place Of Supply
107
19 Financial Services And Insurance
A Introduction
1(1)
B Banking
2(2)
C Exchanges
4(3)
D Debt Factoring, Debt Management And Securitisation
7(2)
E Deposits, Borrowing And Lending
9(3)
F Derivatives
12(2)
G Futures And Forward Contracts
14(4)
H Insurance, Reinsurance And Related Supplies
18(10)
I Islamic Financing
28(1)
J Money, Foreign Exchange And Currency Exchange
29(4)
K Options
33(1)
L Spot Contracts
34(1)
M Exemption
35(1)
1 General
35(1)
2 Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents - art 135(1)(a)
36(4)
3 The granting and the negotiation of credit and the management of credit by the person granting it - art 135(1)(b)
40(4)
4 The negotiation of or any dealings in credit guarantees or any security for money and the management of credit guarantees by the person who is granting the credit - art 135(1)(c)
44(5)
5 Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection - art 135(1)(d)
49(6)
6 Transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items, that is to say, gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest - art 135(1)(e)
55(3)
7 Transactions, including negotiation but not management or safekeeping, in shares, interests in companies or associations, debentures and other securities, but excluding documents establishing title to goods, and the rights or securities referred to in art 15(2) (that is, interests in immovable property, rights in rem giving a right of use over immovable property and shares or interests equivalent to shares giving the holder de jure or de facto rights of ownership or possession over immovable property or part thereof, where such rights etc. are regarded by the Member State concerned as tangible property) - art 135(1)(f)
58(4)
8 The management of special investment funds as defined by Member States - art 135(1 Kg)
62
20 Charities And Local Authorities
A Overview
1(2)
1 Structure of the chapter
1(1)
2 Introductory comments
2(1)
B Charities
3(24)
1 Overview
3(1)
2 What is a `charity'?
4(1)
3 Trading subsidiaries
5(1)
4 Activities that are outside the scope of VAT
6(1)
a Transactions undertaken by charities that are not economic activities
7(1)
b Lack of consideration for a supply
8(1)
c Specific sources of a charity's income
9(16)
5 Exemptions applying to charities 20.22 (a) Fund-raising events by exempt organisations - art.132(1)(o)
25(2)
C Local Authorities
27(1)
1 Overview
27(7)
2 Direct effect
34(1)
a Reliance by a public body
35(1)
b Reliance by a private trader
36(1)
3 The first indent of art.13(1)
37(1)
a A body governed by public law
38(6)
b Acting as a public authority
44(2)
c How far does the deeming extend?
46(1)
4 The second indent of art.13(1) - significant distortions of competition
47(6)
5 The third indent of art.13(1)
53(3)
6 Exemptions applying to public bodies
56
21 Internet Transactions, Telecommunications
A Overview
1(8)
1 The VAT package
6(2)
2 Moss
8(1)
B Internet Transactions
9(96)
1 Nature of the supply
11(1)
a A supply of goods
12(16)
b A single supply of services
28(11)
c Electronically supplied services
39(11)
d Single or multiple supply?
50(5)
2 Identifying the supplier of digitised products
55(5)
3 Place of supply rules
60(1)
a Background
60(1)
b The special place of supply rules relating to electronically supplied services
61(13)
c Summary of the rules in force
74(2)
d Evidence of customer status and location
76(7)
e Fixed establishment
83(13)
f Relocating to take advantage of the place of supply rules
96(3)
4 Time of supply
99(2)
5 Consideration for the supply
101(4)
C Telecommunications Transactions
105(18)
1 Nature of the supply
107(1)
a Supplies of telecommunications services
108(5)
b The issuing of licences to use radio frequencies
113(2)
2 Place of supply rules
115(1)
a The VAT Directive
116(4)
b Summary of the rules
120(1)
3 Time of supply
121(1)
a Telecommunications services
121(1)
b Distance selling
122(1)
D Specific Types Of Business Involving Internet Or Telecommunications Transactions
123(36)
1 Distance selling
124(1)
2 Online or telephone ticket sales
125(2)
3 Businesses offering online competitions
127(1)
4 Internet auctions and `marketplaces'
128(7)
5 Internet Service Providers
135(4)
6 Application Service Providers
139(5)
7 Web hosting
144(1)
8 Advertising
145(1)
a Barter transactions
146(3)
b Sponsorship
149(1)
c Intermediary services
150(1)
9 Suppliers of international calls
151(2)
10 Suppliers of vouchers and phone cards
153(2)
11 Premium-rate telephone information or entertainment services
155(1)
a Premium-rate services
155(3)
b Online entertainment
158(1)
E Vat Mini One Stop Shop (MOSS)
159(5)
1 2019 changes
164(2)
2 2021 changes
166
PART V ACCOUNTING AND ENFORCEMENT
22 Accounting For Vat
A Introduction
1(2)
B The Obligation To Pay Vat
3(24)
1 Persons liable to pay
4(1)
a Supplies of goods and services
5(14)
b Intra-Community acquisitions of goods
19(1)
c Importation of goods
20(1)
d VAT entered on an invoice
21(1)
e Tax representatives
22(1)
f Joint and several liability
23(1)
2 Payment arrangements
24(3)
C Identification
27(9)
1 General
27(3)
2 Case 1
30(1)
3 Case 2
31(1)
4 Case 3
32(1)
5 Case 4
33(1)
6 Case5
34(2)
D Invoicing
36(19)
1 Meaning of invoice
36(1)
2 Issue of invoices
37(1)
a The rules governing issue
37(5)
b Situations requiring issue of an invoice
42(1)
c Issue of simplified invoices
43(1)
d Non-mandatory obligation to issue an invoice
44(1)
e Non-mandatory release from the obligation to issue an invoice
45(1)
f Time of issue of invoices
46(1)
g Issue of summary invoices
47(1)
h The issuer of the invoice
48(1)
3 Content of invoices
49(1)
a General
49(1)
b Invoices required to be issued (other than simplified invoices)
50(1)
c Simplified invoices
51(1)
4 Paper and electronic invoices
52(1)
5 Simplification measures
53(2)
E Accounting
55(6)
1 General obligations
55(1)
2 Storage of invoices
56(2)
3 Right of access to invoices
58(3)
F Returns
61(5)
1 The duty to submit a VAT return
61(1)
2 Content of VAT returns
62(1)
3 Time limit for submission of a return
63(1)
4 Other rules for the submission of returns
64(1)
5 Amendment and adjustment of returns
65(1)
G Recapitulative Statements
66(8)
1 The obligation to submit recapitulative statements
66(1)
2 Subject-matter of recapitulative statements
67(1)
3 Period covered by a recapitulative statement
68(1)
4 Time limit for submitting a recapitulative statement
69(1)
5 Contents of a recapitulative statement
70(2)
6 Other rules governing the submission of recapitulative statements
72(1)
7 Simplification measures
73(1)
H Release From Obligations To Account For Vat
74(1)
I Obligations Relating To Certain Importations And Exportations
75(1)
1 Importation
75(1)
2 Exportation
76
23 Administrative Cooperation Between Taxing Authorities
A Introduction
1(1)
B Mutual Assistance
2(22)
1 General
2(3)
2 Scope of obligations and general exceptions
5(1)
3 Use of information and documents
6(2)
4 Exchange of information on request
8(2)
5 Exchange of information without prior request
10(2)
6 Feedback
12(1)
7 Storage and exchange of specific information
13(1)
8 Requests for administrative notification
14(1)
9 Presence of officials in the offices of another national authority and participation in administrative enquiries
15(1)
10 Simultaneous controls
16(1)
11 Provision of information to taxable persons
17(1)
12 Eurofisc
18(1)
13 Arrangements concerning the special VAT scheme for non-established taxable persons supplying goods and services by electronic means to non-taxable persons
19(2)
14 Exchange and conservation of information concerning refunds under Directive 2008/9
21(1)
15 Relations with the Commission
22(1)
16 Relations with third countries
23(1)
C Recovery Of Claims
24(1073)
1 General
24(10)
2 Provision of information
34(3)
3 Notification of documents
37(3)
4 Recovery of claims
40(1)
a Requests for recovery
40(3)
b Execution of the request
43(3)
c Extinction or adjustment of the claim
46(1)
d Contesting recovery
47(3)
e Precautionary measures
50(1)
f Exceptions to recovery
51(1)
g Limitation periods
52(1045)
Index 1097
KPE Lasok KC, former Head of Monckton Chambers, London, UK
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