The Resource A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
Resource Information
The item A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 7 August 2018, the Court of Justice of the European Union (CJEU), in case C-475/17, (CJEU 7 August 2018, Viking Motors and Others, TKM Beauty Eesti OÜ, TKM King AS, Kaubamaja AS, Selver AS v. Tallinna linn, Maksu- ja Tolliamet, ECLI:EU: C:2018:636) issued a ruling on the interpretation of Article 401 of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006). The article prevents Member States from introducing another turnover tax similar to VAT, which may impair the functioning of the internal market. The Court debated the nature and concept of a turnover tax, the prohibition of maintenance or implementation of national taxes that resemble the same nature of VAT, as well as the essential characteristics of VAT. This case note reflects on the decision adopted by the Court interpreting the same Article 401 in respect of the sales tax imposed by the Tallin City Council, Estonia
- Language
- eng
- Label
- A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
- Title
- A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
- Language
- eng
- Summary
- On 7 August 2018, the Court of Justice of the European Union (CJEU), in case C-475/17, (CJEU 7 August 2018, Viking Motors and Others, TKM Beauty Eesti OÜ, TKM King AS, Kaubamaja AS, Selver AS v. Tallinna linn, Maksu- ja Tolliamet, ECLI:EU: C:2018:636) issued a ruling on the interpretation of Article 401 of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006). The article prevents Member States from introducing another turnover tax similar to VAT, which may impair the functioning of the internal market. The Court debated the nature and concept of a turnover tax, the prohibition of maintenance or implementation of national taxes that resemble the same nature of VAT, as well as the essential characteristics of VAT. This case note reflects on the decision adopted by the Court interpreting the same Article 401 in respect of the sales tax imposed by the Tallin City Council, Estonia
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 12 ; p. 1022-1024
- http://library.link/vocab/creatorName
-
- Vanhee, T
- Cunha, P. Noiret
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- turnover tax
- sales tax
- ECJ case law
- Label
- A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
- Label
- A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-noncumulative-single-stage-sales-tax-does-not/pJUKgh5cEmA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-noncumulative-single-stage-sales-tax-does-not/pJUKgh5cEmA/">A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
