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

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
Creator
Subject
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
Instantiates
Publication
Label
A noncumulative single stage sales tax does not infringe on the VAT Directive's prohibition to introduce a turnover tax
Publication

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