The article discusses the concept of accessory operations in relation to value-added tax (VAT). It mentions that certain operations, such as transportation, and other supplementary activities related to the sale of goods or provision of services, are not subject to VAT independently in transactions between the parties involved. The idea of accessory operations is explained as a means to enhance the main service rather than being a separate goal for the customer. The text highlights a misalignment between national regulations and the EU directive regarding VAT. It mentions that the national legislation requires the same subject to perform both the main and accessory operations, while the EU legislation does not impose such a requirement. The administrative practice and the Supreme Court’s position are also discussed, acknowledging different interpretations. The text provides examples and criteria for determining whether an operation can be considered accessory to the main operation. It emphasizes that the same subject should carry out the main and accessory operations or do so on their behalf. The text further refers to the incorporation of the EU directive into national legislation, including the inclusion of accessory expenses in the VAT taxable base. It mentions that according to EU jurisprudence, a unified service can exist, consisting of a main service and one or more accessory services, even if the latter are provided by different entities. The text also cites a ruling by the Cassation Court recognizing the accessory nature of consulting services in a share transfer, even if the consultancy was provided by a third party. However, another ruling by the same court seems to deviate from this principle. In conclusion, the text suggests the need for legislative intervention to align national provisions with EU regulations regarding the treatment of accessory operations for VAT purposes.
Source: eutekne.info
