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ECJ VAT Cases – Link to the relevant article in 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.

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

Fundamental rights

Subject matter and scope

Taxable person (incl. VAT Grouping, Transactions between Head Office and Branch)

Taxable transaction

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

Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

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

Tax Point / Chargeable event & chargeability of VAT

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)

Identification of Taxable Persons (Art. 213-214)

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

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

Fight against Fraud

Margin Tax Scheme

 

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]

 


Join the Linkedin Group on ECJ VAT Cases, click HERE

For an overview of ECJ cases per article of the EU VAT Directive, click HERE

 

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