VAT Guide

Chapter 1
1. Subject matter and scope
(art. 1 to 4 of the Directive 2006/112/EC)
(art. 1 and 2 of the Directive 67/ 227/EEC and 1 and 2 of the Directive 77/388/EEC )

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1.1. Summary

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1.2.1 Preamble
1.2.1.1. Version Directive 2006/112/EC
1.2.1.2. Version Directive 67/227/EEC
1.2.1.3. Version Directive 77/388/EEC
1.2.2. Directive
1.2.2.4. Directive 2006/112/EC version
1.2.2.5. Version Directive 67/227/EEC
1.2.2.6. Version Directive 77/388/EEC

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1.4. Court cases
1.4.1. Pending before ECJ
1.4.2. Decided by the ECJ

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1.5. EC VAT Committee Orientations

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1.6. Commentary (1997): General characteristics and scope
1.6.1. General tax on goods and services consumed in a country
1.6.2. VAT provides equal taxation at the stage of final consumption
1.6.3. VAT is neutral on international trade
1.6.4. VAT is a European Community tax

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Chapter 2
2. Territorial scope
(art. 5 to 8 of the Directive 2006/112/EC) (art. 3 of the Directive 77/388/EC)

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2.1. Summary

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2.2. Legal Provisions
2.2.1 Preamble
2.2.2. Preamble
2.2.1.1. Version Directive 2006/112/EC
2.2.3. Directive
2.2.3.1. Directive 2006/112/EC version
2.2.3.2. Directive 77/388/EC version

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2.3. Derogations and simplification measures

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2.4. ECJ and relevant national cases
2.4.1. Pending
2.4.2. ECJ Decided

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2.5. EC VAT Committee Orientations

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2.6. Commentary

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Chapter 3
3. Taxable persons
(art. 9 to 13 of the Directive 2006/112/EC) (art. 4 of the Directive 77/388/EEC)

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3.1. Summary

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3.2. Legal Provisions
3.2.1 Preamble
3.2.1.1. Version Directive 2006/112/EC
3.2.1.2. Directive 77/388/EEC version
3.2.2. Directive
3.2.2.1. Directive 2006/112/EC version
3.2.2.2. Directive 77/388/EEC version
3.2.3. Regulation

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3.3. Derogations and simplification measures

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3.4. Court Cases
3.4.1. Pending before ECJ
3.4.2. Decided by the ECJ

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3.5. VAT Committee Orientations

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3.6. Commentary
3.6.1. Distinctions
3.6.2. Economic activities
3.6.3. Independent character
3.6.4. “Occasional taxable person”
3.6.5. Single taxable person or group registration
3.6.6. Bodies governed by public law

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Chapter 4
4. Taxable transactions
(art. 14 to 30 of the Directive 2006/112/EC) (art. 5, 6, 7, 28a of the Directive 77/388/EEC)

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4.1. Summary

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4.2. Preambles and legal Provisions
4.2.1 Preamble
4.2.1.1. Directive 2006/112/EC
4.2.1.2. Directive 77/388/EC version
4.2.2. Directive
4.2.2.1. Directive 2006/112/EC version
4.2.2.2. Directive 77/388/EEC version
4.2.3. Regulation

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4.3. Derogations and simplification measures

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4.4. Court Cases
4.4.1. Pending before the ECJ
4.4.2. Decided by the ECJ

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4.5. EC VAT Committee Orientations

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4.6. Commentary
4.6.1. General
4.6.1.1. Conditions for taxable supplies
4.6.1.2. Consideration directly related to the benefit from the supply
4.6.1.3. Obtaining income on a continuing basis
4.6.1.4. Without regard to the purpose or the results
4.6.1.5. Taxable imports and intra community acquisitions
4.6.1.6. Illegal supplies, imports and exports
4.6.2. Supply of goods (Art. 5 of the Directive)
4.6.2.1. Tangible property
4.6.2.2. Supply
4.6.2.2.1. Fictitious supplies (art. 5(6), (7) and 6(2) of the Directive)
4.6.2.2.2. Transfer of totality of assets
4.6.3. Supply of services (Article 6 of the Sixth Directive)
4.6.4. Imports (Article 7 of the Directive)
4.6.5. Transitional arrangements applicable to intra community trade as from 1 January 1993

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Chapter 5
5. Place of taxable transactions

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5.1. Summary

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5.2. Preamble and Legal Provisions
5.2.1 Preamble
5.2.1.1. Directive 2006/112/EC
5.2.1.2. Directive 77/388/EEC
5.2.2. Directive
5.2.2.1. Directive 2006/112/EC
5.2.2.2. Directive 77/388/EEC
5.2.3. Regulation

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5.3. Derogation and simplification measures

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5.4. Court Cases
5.4.1. Pending before the ECJ
5.4.2. Decided by the ECJ

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5.5. VAT Committee Orientations

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5.6. Commentary
5.6.1. Supply of goods Article 8
5.6.2. Supply of services (Article 9)
5.6.3. Imports (Article 7 of the Directive)
5.6.4. Transitional provisions on intra community trade applicable from 1 January 1993
5.6.4.1. Place of distance sales
5.6.4.2. Place of intra-community acquisition of goods (Article 28b (A) of the Directive)
5.6.4.3. Place for the supply of services rendered by intermediaries acting in the name of a principal
5.6.4.4. Place of the supply of services in the intra-community transport of goods
5.6.4.5. Place of the supply of services ancillary to the intra community transport of goods

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Chapter 6
6. Chargeable event and chargeability of VAT

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6.1. Summary

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6.2. Legal Provisions
6.2.1 Preamble
6.2.1.1. Directive 2006/112/EC
6.2.1.2. Directive 77/388/EEC
6.2.2. Directive
6.2.2.1. Directive 2006/112/EC
6.2.2.2. Directive 77/388/EEC

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6.3. Derogations and simplification measures

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6.4. Court cases
6.4.1. Pending before the ECJ
6.4.2. Decided by the ECJ

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6.5. EC VAT Committee Orientations

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6.6. Commentary
6.6.1. Internal regime
6.6.2 Importation from third countries
6.6.3. Transitional arrangements applicable from 1 January 1993

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Chapter 7
7. Taxable amount

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7.1. Summary

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7.2. Preamble and Legal Provisions
7.2.1 Preamble
7.2.1.1. Directive 2006/112/EC version
7.2.1.2. Directive 77/388/EEC version
7.2.2. Directive
7.2.2.1. Directive 2006/112/EC version
7.2.2.2. Directive 77/388/EEC version
7.2.3. Regulation

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7.3. Derogations and simplification measures

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7.4. Court cases
7.4.1. Pending before the ECJ
7.4.2. Decided by the ECJ

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7.5. EC VAT Committee orientations

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7.6. Commentary
7.6.1. Within the territory of a country
7.6.1.1. The price
7.6.1.1.1. Elements to include in the taxable base
7.6.1.1.2. Elements to exclude from the taxable base
7.6.1.1.3. Supply of a new item with a used item taken in part exchange
7.6.1.1.4. Subsidies
7.6.1.1.5. Taxation on margin
7.6.1.1.6. Foreign currencies
7.6.1.2. Private use and self supply
7.6.2. Importation of goods
7.6.3. Intra Community acquisitions of goods

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Chapter 8
8. Rates

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8.1. Summary

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8.2. Legal Provisions
8.2.1 Preamble
8.2.1.1. Directive 2006/112/EC
8.2.1.2. Directive 77/388/EEC version
8.2.2. Directive
8.2.2.1. Directive 2006/112/EC
8.2.2.2. Directive 77/388/EEC version

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8.3. Derogations and simplification measures

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8.4. Court cases
8.4.1. Pending before the ECJ
8.4.2. Decided by the ECJ

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8.5. EC VAT Committee Orientations

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8.6. Commentary

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Chapter 9
9. Exemptions

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9.1 Summary

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9.2 Preambles and Legal Provisions
9.2.1 Preamble
9.2.1.1 Directive 2006/112/EC version
9.2.1.2 Directive 77/388/EEC version
9.2.2 Directive 77/388/EEC
9.2.3 Directive
9.2.3.1 Directive 2006/112/EC version
9.2.3.2 Directive 77/388/EEC version
9.2.4 Regulation
9.2.5 Derogations and simplification measures

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9.3 Court cases
9.3.1 Pending before the ECJ
9.3.2 Decided by the ECJ

9_5 Commentary

Chapter 10
10. Deduction

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10.1 Summary

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10.2 Preamble and Legal Provisions
10.2.1 Preamble
10.2.1.1 Directive 2006/112/EC
10.2.1.2 Directive 77/388/EEC
10.2.2 Directive
10.2.2.1 Directive 2006/112/EC version
10.2.2.2 Directive 77/388/EEC version
10.2.3 Regulation

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10.3. Court cases
10.3.1 Pending before the ECJ
10.3.2 Decided by the ECJ

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10.4 EC VAT Committee Orientations

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10.5 Commentary
10.5.1. Origin
10.5.2 Scope of the right to deduct
10.5.2.1.Deduction is only permitted in respect of VAT on goods and services used for the purposes of taxable transactions (Art. 17(2). See further.).
10.5.2.2. Operations treated as taxable operations (Article 17(3)).
10.5.3.Taxable persons of a foreign country
10.5.4. Goods and services used both for taxable and non taxable purposes
10.5.4.1. General rule
10.5.4.2. Subsidiary rules
10.5.5. Limitation of the deduction
10.5.6.Formal requirements
10.5.7. Adjustments of the deduction

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Chapter 11
11. Obligations of taxable persons and certain non-taxable persons

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11.1 Summary

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11.2 Preamble and Legal Provisions
11.2.1 Preamble
11.2.1.1 Directive 2006/112/EC
11.2.1.2 Directive 77/388/EEC
11.2.2 Directive
11.2.2.1 Directive 2006/112/EC version
11.2.2.2 Directive 77/388/EEC version

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11.3 Derogations and simplification measures

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11.4 Court Cases
11.4.1 Pending before the ECJ
11.4.2 Decided by the ECJ

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11.5 VAT Committee Orientations

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11.6 Commentary

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Chapter 12
12. Special schemes

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12.1 Summary

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12.2 Legal Provisions
12.2.1 Preamble
12.2.1.1 Directive 2006/112/EC version
12.2.2 Directive
12.2.2.1 Directive 2006/112/EC version
12.2.2.2 Directive 77/388/EEC version
12.2.3 Regulation

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12.3 Derogations and simplification measures

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12.4 ECJ and relevant national cases
12.4.1 Pending before the ECJ
12.4.2 Decided by the ECJ

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12.5 EC VAT Committee Orientations

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12.6 Commentary

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Chapter 13
13. Derogations

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13.1 Summary

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13.2 Legal Provisions
13.2.1 Preamble
13.2.1.1 Directive 2006/112/EC
13.2.1.2 Directive 77/388/EEC version
13.2.2 Directive
13.2.2.1 Directive 2006/112/EC
13.2.2.2 Directive 77/388/EEC version

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13.3 Derogations and simplification measures

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13.4 ECJ and relevant national cases

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13.5 Commentary

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