The Resource Taxes, duties, levies and charges as part of the taxable amount for value added tax

Taxes, duties, levies and charges as part of the taxable amount for value added tax

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Taxes, duties, levies and charges as part of the taxable amount for value added tax
Title
Taxes, duties, levies and charges as part of the taxable amount for value added tax
Creator
Subject
Language
eng
Summary
Article 78(a) VAT Directive clearly states that taxes, duties, levies and charges must be included in the taxable amount for VAT. The Court of Justice of the European Union (the Court) has substantially mitigated the scope of this rule. Following the Court's ruling in Lisboagás, the amount of a tax, duty, levy or charge may need to be included in the taxable amount under Article 73 if it cannot be included in the taxable amount on the basis of Article 78(a). A fair amount of uncertainty still exists as the relation between Article 73, Article 78(a) and Article 79(c) VAT Directive is unclear. This interrelationship is the main topic of this article. The authors provide criteria to establish whether (amounts of) taxes, duties, levies or charges are to be included in the taxable amount. They show that - contrary to Court's case law - Article 78(a) cannot be interpreted in the light of Article 73 VAT Directive. Also, they clarify that if the amount of a tax, duty, levy or charge must be included in the taxable amount on the basis of Article 73, it cannot be excluded from it on the basis of Article 79(c). Furthermore, they conclude that the reference in Article 84 to Article 78(a) VAT Directive has become outdated
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 1 ; p. 45-57
http://library.link/vocab/creatorName
  • Doesum, A.J. van
  • Kesteren, H.W.M. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • VAT
  • ECJ case law
Label
Taxes, duties, levies and charges as part of the taxable amount for value added tax
Instantiates
Publication
Label
Taxes, duties, levies and charges as part of the taxable amount for value added tax
Publication

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