Advocate General Kokott delivered on 10 November 2005 her Opinion in the case C-245/04 (EMAG Handel Ederabove) dealing with the place of supply in ‘triangular operations’. In such transactions several undertakings from two or more Member States successively conclude contracts for the purchase of the same goods which are then performed by means of […]

The VAT administration has claimed the VAT due on an invalid contract but refuses the contracting party who is a VAT taxable person, to deduct the VAT paid on the transaction. The taxpayer argues on the one hand that the contract can not be considered as invalid on his behalf because he was not […]

On 8 November the EU Council of Economic and Financial Affairs held an exchange of views on modifications to EU rules on reduced rates of VAT applied by the Member States. The current provisions that allow a reduced VAT rate for labour-intensive services will expire on 31 December 2005. European Commissioner for Taxation & […]

The European Court of Justice has on 10 November rendered its judgement in the so called West Single Packs case (C-197/04). The court has declared that Germany has failed to fulfil its obligation under two EC directives, by applying a special tax rate for fine-cut tobacco for self-rolled cigarettes to rolls of tobacco, the latter […]

VAT, Tax, Tunis, Tunisia, Tunisie, TVA, restitution

TVA, VAT, Tax, taxes, tunisie, tunisia,restitution de la TVA

On 3 March 2005 the Court of Justice has decided over 2 preliminary questions which where submitted by Denmark.
First of all the Court decided that article 13B(b) of the Sixth Directive must be interpreted as meaning that the concept of letting of immovable property includes the letting of both water-based mooring berths for boats and […]

The Court decided that by granting taxable persons the right to deduct VAT on certain supplies of fuel to non-taxable persons in conditions that do not ensure that the VAT deducted attaches solely to fuel used for the purposes of the taxable person’s taxable transactions, the UK VAT law is incompatible with Article 17(2)(a) of […]

The Council on 17 October 2005 adopted a Regulation that ensures more uniform application of the common VAT rules in the Community, thus providing transparency and legal certainty both for traders and for national administrations. The Regulation covers VAT law relevant to, amongst other things, interpretations of elements of VAT law such as “electronically supplied […]

On 7 November 2003 the European Court of Justice has ruled the case Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s.
In this case a taxable person (ACMC) has concluded an agreement with a (life) assurance company (UL) in which ACMC undertakes, for a certain remuneration and with the aid of qualified personnel who […]

On 20 January 2005 the European Court of Justice has ruled the so called Scandic Case. In this case the issue is whether a distribution of meals to employees for a price below the cost price can be taxed on the cost price. The court decided that the tax base for VAT purposes is the […]

The European Court of Justice has ruled a decision in the “Levob Verzekeringen and OV Bank”-case on 27 October 2005. The Court qualified a transaction by which a taxable person supplies to a consumer standard software previously developed, put on the market and recorded on a carrier and subsequently customizes that software to that purchaser’s […]

Het Hof van Justitie stelde op 26 mei 2005 vast dat een aandelenuitgifte een handeling is die buiten de werkingsfeer van de BTW valt, maar dat de belastingplichtige met de uitgifte haar algemene economische activiteit wou versterken. De kosten van de diensten die in het kader van de uitgifte door de belastingplichtige zijn opgelopen, vormen […]

The Belgian VAT administration declares in its decision of 30 September 2005 that the applicability of Article 44§2,8° second sense (VAT exemption) of the Belgian VAT code is not influenced by the fact whether or not the person who provides the services is a natural person or a legal person.
This decision applies as from 1 […]

De Belgische BTW administratie laat in haar beslissing van 30 september 2005 weten dat de toepassing van artikel 44, § 2, 8°, tweede zin, van het BTW-wetboek niet langer afhankelijk is van de hoedanigheid (natuurlijk persoon of rechtspersoon) van de dienstverrichter.
Hoewel deze beslissing toepassing zal vinden vanaf 1 januari 2006, zal de administratie toch geen […]

The European Court of Justice has decided on 13th october 2005 that the the special scheme for travel agents set out in Article 26 of Directive 77/388/EEC should be interpreted as meaning that it applies to a trader who offers services such as the ‘High School’ and ‘College’ programmes involving the organisation of language and […]

Het Hof van Justitie heeft op 13 oktober 2005 beslist dat de bijzondere regeling voor reisbureaus, die is neergelegd in artikel 26 van richtlijn 77/388, zodanig uitgelegd dient te worden dat het artikel van toepassing is op een ondernemer die diensten zoals de programma’s „High-School” en „College” aanbiedt. Deze diensten bestaan uit de organisatie van […]

The central government announced that it is unlikely that China will levy a fuel oil tax in 2005. Until now, China has levied a fixed road maintenance fee from all automobile users, without taking individual fuel consumption into account. Over 270,000 people are employed to collect this tax. Before any fuel tax can […]

The decision of 15 September 2005 qualifies services performed by independent delegates for the benefit of health insurance funds under the application of article 18§1,2, 1° of the Belgian VAT code. These services mainly exist in gaining new members for the health insurance fund, collecting and transferring testimonials for supplied aid and other documents […]

The Chinese tax authorities said China’s tax revenue rose by 20.4 pct year-on-year for the first nine months of the year. In a statement on its website it said tax revenue reached 2.32 trln for the first three quarters. That figure does not include customs tariffs and agricultural taxes. Year-on-year growth, standing at 17.8 pct […]