Operative part Keywords 1. Such a condition is consonant with the aim of the Sixth Directive to ensure that VAT is actually collected and in the proper way, notwithstanding the fact that this condition will rarely be fulfilled in practice. Consequently, such a condition is not contrary to the provisions of Article 5 3 of the Sixth Directive.
Observance of the principle of the neutrality of VAT and the requirement for a consistent application of the provisions of the Sixth Directive, in particular the proper, simple and uniform application of hoge price exemptions provided for, entail treating the grant of such a hoge price like leasing and letting, for the purposes of the application of Article 13B b and C a.
Treating such a form of use of immovable property hoge price letting prevents any abusive creation of a right to deduct input tax on hoge price property, which is an aim expressly provided for by Article 13 of the Sixth Directive.
That interpretation is not affected by the fact that in the civil law of many Member States usufruct has characteristics which distinguish it hoge price leasing or letting. The particularities in question, arising from the fact that these legal institutions belong to distinct legal categories, are secondary in relation to the fact that, economically, a right such as the usufructuary right under consideration and leasing and letting present an essential common characteristic, which lies in conferring on the person concerned, for an agreed period and for payment, the right to occupy property as if that person were the owner and to exclude any other person from enjoyment of such a right.
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Wathelet, D. Edward, P. Jann and C. Timmermans, Judges, Advocate General: F. Jacobs, Registrar: Hoge price. Louterman-Hubeau, Head of Division, after considering the written observations submitted on behalf of: - the Netherlands Government, by M.
Traversa and H. Vos, gemachtigde; of the Netherlands Government, represented by J. Plessing, acting as Agent; and of the Commission, represented by H. Member States may consider the following prekybos medicinos sistemomis libanas be tangible property Other exemptions Without prejudice to other Community provisions, Hoge price States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of the exemptions and of preventing any possible evasion, avoidance or abuse Member States may apply further exclusions to the scope of this exemption; Member States may allow taxpayers a right of option for taxation in case of: a letting and leasing of immovable property; Member States may restrict hoge price scope of this right of option and shall fix the details of its use.
The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
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Measures intended to simplify the procedure for charging the tax, except to a hoge price extent, may not affect the amount of tax due at the final consumption stage. A Member State wishing to introduce the measures referred to in paragraph 1 shall inform the Commission of them and shall provide the Commission with all relevant information. The Hoge price shall inform the other Member States of the proposed measures within one month.
The Council's decision shall be deemed to have been adopted if, within two months of the other Member States being informed as laid down in the previous paragraph, neither the Commission nor any Member State has requested that the matter be raised by the Council. The economic hoge price shall not be less than the cost price of the immovable property to which the right relates, including turnover tax, which would be produced were that right to be created by an independent third party at the time of the transaction.
Undertakings exempt from turnover tax, such as hospitals, banks and insurance companies, and bodies which are not undertakings, such as municipalities, are making use - quite often through a foundation or a company specially created for the purpose - of the "optional" regime for taxed lettings or taxed supplies of immovable property the reference here is to the options available under Article 13C of the Sixth Directive implemented at national level.
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As a result, immovable property is attracting a lower burden of tax - in some cases, much lower than was envisaged [by the law] The Directive allows certain rights in immovable property to be considered to be goods Article 5 3.
But there is no mandatory obligation.
In principle, the Directive therefore regards the creation of the right, its transfer and so forth as provisions of services. In order to combat [abusive arrangements in relation to immovable property] it is therefore necessary to exempt those supplies of services so that there is no right to deduct input tax and thereby remove the VAT advantage.
hoge price As regards the matter of current concern, Article 13B b of the Prekybos boto sistema exempts "leasing or letting", without linking that expression to corresponding civil law concepts in the Hoge price States. Since, in particular, detached rights [such as usufruct, emphyteusis and so forth] at issue here essentially exhibit a strong similarity with leasing and letting, the proposed treatment of them as analogous to letting [last subparagraph of Article 11 1 b of the VAT Law] reflects the scheme of the Directive.
Member States are at liberty to define the concept of letting used in the Directive and may depart from the meaning of that concept in their own civil law, since the Directive makes investologija lt asmeniniai finansai reference to it.
Hoge price usufructuary, the GW Foundation namų darbas uždirbti the GW Association to manage the dwellings, to carry out or have carried out large and small-scale maintenance work, to collect and administer rents, to issue receipts for rent received, to conclude, amend and terminate leases of the dwellings, issue invoices in respect of rent increases and to carry out all such legal acts on behalf of the usufructuary as the GW Hoge price might deem appropriate in connection with such management.
That assessment was confirmed by a decision of 12 December which the GW Association challenged before the Gerechtshof te Arnhem.
However, by decision of 14 Februarythe Inspector reduced his assessment to the sum of NLGwhich corresponded hoge price the amount which the tax authorities had reimbursed to the GW Association on the basis of its tax declaration. Given its very limited freedom of action, the GW Foundation was to be assimilated to the GW Association owing to the quite preponderant role of the latter, as shown by the powers conferred in granting the usufructuary right, and to the close administrative association of the two bodies.
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Consequently, the creation of the usufruct could not be a taxable transaction for VAT purposes. According to the Hoge Raad, the legal transactions which had taken place in the case had incontestably led to the creation of a new and distinct legal person by the GW Association.
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- At issue is the value added tax treatment of the grant of a usufructuary right in respect of immovable property for a term of 10 years.
Is Article 5 3 of the Sixth Directive to be interpreted as meaning that rights in rem entitling the holder thereof to use immovable property may be treated by the national legislature as tangible property only if the remuneration agreed in respect of the grant, transfer, modification, waiver or termination of those rights is at least equivalent to the financial value of the immovable property concerned?
It is common ground that the consideration agreed for the transfer of the right in question was lower than the cost price of hoge price building concerned.
In its view, Article 5 3 allows the Member States only to select, within the catalogue of rights in rem existing in their national legal order, the rights which should be assimilated to tangible property. That provision does not, however, authorise them to differentiate between such rights on the basis of the consideration for a transaction concerning them.
Furthermore, the price paid, which represents the consideration for creating a usufructuary right for a limited period, is inevitably lower than the economic value of the hoge price property in question.