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
Resource Information
The item Taxes, duties, levies and charges as part of the taxable amount for value added 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 Taxes, duties, levies and charges as part of the taxable amount for value added 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
- 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 Furthermore, they conclude that the reference in Article 84 to Article 78(a) VAT Directive has become outdated
- Language
-
- eng
- eng
- Label
- 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
- Language
-
- eng
- 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
- Note
- 20170214
- Label
- Taxes, duties, levies and charges as part of the taxable amount for value added tax
- Note
- 20170214
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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/Taxes-duties-levies-and-charges-as-part-of-the/aIBh55odeQ0/" 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/Taxes-duties-levies-and-charges-as-part-of-the/aIBh55odeQ0/">Taxes, duties, levies and charges as part of the taxable amount for value added 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>
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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/Taxes-duties-levies-and-charges-as-part-of-the/aIBh55odeQ0/" 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/Taxes-duties-levies-and-charges-as-part-of-the/aIBh55odeQ0/">Taxes, duties, levies and charges as part of the taxable amount for value added 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>
