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Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC

@ www.vatupdate.com, we started to analyse ECJ cases in-depth. Needless to say this is a massive effort which we will gradually built. A

If you want us to focus us on a certain concept of the EU VAT legislation discussed in ECJ cases, please contact us @  [email protected]

Note: Reference to article numbers below refer to the articles in the EU VAT Directive 2006/112/EC

Taxable person, VAT Grouping, Transactions between Head Office and Branch

Taxable transaction – Supply of Goods (Art. 14-19)

Taxable transaction (Art. 30b)

Place of supply of goods with transport – Chain supplies (Art. 32)

Place of supply of services (Art.44 & 45)

Taxable amount (Art. 73-92)

Place of supply of goods with transport – Chain supplies

VAT Rates (Art. 93-130)

Exemptions (Art. 131-166)

Article 132

Article 135

Other

Right to deduct VAT (Art. 167-192)

Liability to VAT (Art. 192a-212)

Invoice & Right to deduct VAT – Content of an invoice (Art. 217-240)

Travel Operating Margin Scheme (TOMS) (Art. 306-310)

 

More topics will be added in the future as we go … stay tuned.

If you want us to focus us on a certain concept of the EU VAT legislation discussed in ECJ cases, please contact us @  [email protected]

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