Jurisprudenta CJCE si corespondenta intre Titlul VI TVA si Directiva TVA
click pe capitolul din TITLUL VI TVA pentru a vizualiza articolele corespondente din Directiva TVA si Directiva a-VI-a si actele din jurisprundenta CJCE
Liste suplimentare:
– Tabel MFP sept-2013 – jurisprudenta TVA UE
– Tabel MFP 2011 – jurisprudenta TVA UE
– Repertoriul de jurisprudenta comunitara – curia.europa.eu (lb.franceza): perioada 1954-2009 si perioada 2010-prezent
| Cuprins TITLUL VI TVA din Codul Fiscal CAP. 1 Definitii – Art. 125 – Art. 125^2 CAP. 2 Operatiuni impozabile – Art. 126 CAP. 3 Persoane impozabile – Art. 127 CAP. 4 Operatiuni cuprinse in sfera de aplicare a taxei – Art. 128 – Art. 131 CAP. 5 Locul operatiunilor cuprinse in sfera de aplicare a taxei – Art. 132 – Art. 133 CAP. 6 Faptul generator si exigibilitatea taxei pe valoarea adaugata – Art. 134 – Art. 136 CAP. 7 Baza de impozitare – Art. 137 – Art. 139^1 CAP. 8 Cotele de taxa – Art. 140 CAP. 9 Operatiuni scutite de taxa – Art. 141 – Art. 144^1 CAP. 10 Regimul deducerilor – Art. 145 – Art. 149 CAP. 11 Persoanele obligate la plata taxei – Art. 150 – Art. 151^2 CAP. 12 Regimuri speciale – Art. 152 – Art. 152^4 CAP. 13 Obligatii – Art. 153 – Art. 158^1 CAP. 14 Dispozitii comune – Art. 159 – Art. 160^1 CAP. 15 Dispozitii tranzitorii – Art. 161 – Art. 161^2 –Alte taxe decat TVA |
| Articolul din Titlul VI al Codului Fiscal | Articolul din Directiva a-VI-a 77/388/EEC | Articolul din Directiva 2006/112/CE | Hotarari ale Curtii de Justitie a Comunitatilor Europene (CJCE) – Curia |
| Art. 125 Definitia taxei pe valoarea adaugata | – | – | – |
| Art. 125^1 Semnificatia unor termeni si expresii | – | – | – |
| Art. 125^2 Aplicare teritoriala | 3 | 5, 6, 7, 8 | Cazul C-73/06 (Planzer Luxembourg) Refund – Place of establishment Cazul C-181/97 (Kooy) Importation from Antilles Cazul C-283/84 (Trans Tirreno) National transport via third territory |
| Art. 126 Operatiuni impozabile | 2 28a 28c 26a | 22, 3, 9, 17, 20, 21, 22, 23, 17, 21, 31, 138, 139, 140, 141, 142, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 1654, 35, 139, 311, 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 333, 334, 335, 336, 337, 338, 339, 340 | Cazul C-132/06(Commission/Italy) Graveyard amnesty Cazul C-128/05 (Commission/Austria) Passenger transport – Flat-rate taxation Cazul C-440/04 (Axel kittel, Recolta Recycling) Deduction – Knowledge of fraud Cazul C-439/04 (Axel kittel, Recolta Recycling) Deduction – Knowledge of fraud Cazul C-494/04 (Heintz van Landewyck) Special measure – Date of notification Cazul C-210/04 (FCE Bank) Supplies between head office and fixed establishments Cazul C-223/03 (University of Huddersfield) Immovable property – Option for taxation – Economic activities without economic objective Cazul C-255/02 (Halifax) Abuse of rights – Economic activities without economic objective – Manipulation of pro rata Cazul C-305/03 (Commission/UK) Reduced Rates – Auctioneers Cazul C-484/03 (Optigen Ltd a.o.) Economic activities – Proportionality – Legal certainty Cazul C-355/03 (Fulcrum Electronics) Deduction – Carousel fraud Cazul C-354/03 (Optigen) Deduction – Carousel fraud Cazul C-41/04 (Levob) Goods or services – Customized software Cazul C-465/03 (Kretztechnik) Deduction – Issue of shares Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price Cazul C-77/01 (Desenvolvimento Mineiro SA) Economic activities – Holding company – Loans Cazul C-387/01 Harald Weigel and Ingrid Weigel v. Finanazlandesdirektion für Vorarlberg Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price Cazul C-109/02 (Commission/Germany) Reduced rate – Soloists Cazul C-305/01 (MKG-Kraftfahrzeuge-Factory) Exemption – Factoring Cazul C-185/01(Auto Lease Holland B.V.)Supply of fuel-Recipient Cazul C-101/00 (Tulliasiamies) Supply of fuel – Recipient Cazul C-498/99 (Town and Country Factors Ltd.) Competition – Debts binding in honour only Cazul C-287/00 (Commision/Germany) Exemption – Research by universities Cazul C-174/00 (Kennemer Golf & Country Club) Exemption – Profit making Cazul C-169/00 (Commission/Finland)Exemption – Works of Art Cazul C-16/00 (Cibo) Deduction – Holding company Cazul C-102/00 (Welthgrove) Economic activities – Holding company Cazul C-34/99 (Primback) Taxable amount – Interest-free credit Cazul C-404/99 (Commission/France) Taxable amount – Service charge Cazul C-415/98 (Bakcsi) Capital good for business and private purposes – Sale Cazul C-276/98 (Commission/Portugal) Reduced rate -Alternative energy, agricultural tools […] Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-150/99 (Lindöpark) Exemption S Letting of immovable property – Golf Cazul C-213/99(de Andrade) Importation – Time-limits expired Cazul C-142/99 (Floridienne) Deduction – Holding company – Dividend and interest Cazul C-276/97 (Commission/France) Activities as ‘public authority’ – Toll Cazul C-260/98 (Commission/Greece) Activities as public authority – Toll Cazul C-408/97 (Commission/Netherlands) Activities as ‘public authority’-Toll Cazul C-359/97 (Commission/UK) Activities as ‘public authority’ – Toll Cazul C-358/97 (Commission/Ireland) Activities as ‘public authority’ – Toll Cazul C-455/98 (Kaupo Salumets) Smuggling of ethyl alcohol Cazul C-414/97 (Commission Spain) Exemption – Import and ICA of military goods Cazul C-158/98 (Coffeeshop Siberie) Renting out a space for the sale of drugs Cazul C-172/96 (First National Bank of Chicago) Services – Foreign exchange transactions Cazul C-283/95 (Karlheinz Fischer) Exemption Illegal casino Cazul C-3/97 (Goodwin and Unstead) Supply of counterfeit perfumes Cazul C-408/95(Eurotunnel) Tax-free sales Cazul C-258/95 (Julius Fillibeck) Deduction – Free transport of employees Cazul C-60/96 (Commission/France) Exemption -Letting of movable property Cazul C-2/95 (Sparekassernes) Exemption – Data handling Cazul C-306/94 (Regie Dauphinoise) Deduction – Interest on treasury placements Cazul C-155/94 (Wellcome Trust) Economic activities – Purchase/sale of shares Cazul C-331/94 (Commission/Greece) Zero rate – Circular cruises Cazul C-291/92 (Armbrecht) Private assets – Business assets Cazul C-62/93 (Supergas) Exemption to submit tax returns – Petroleum sector Cazul C-16/93 (Tolsma) Services free of charge – Organ player Cazul C-111/92 (Lange) Illegal export Cazul C-276/91 (Commission of the European Communities v French Republic) Cazul C-101/91 (Commission/Italy) Zero rate – Victims of earthquake Cazul C-60/90 (Polysar) Economic activities – Holding company Cazul C-159/89(Commission of the European Communities v Hellenic Republic) Cazul C-120/88 (Commission/Italy) Cazul C-119/89 (Commission of the European Communities v Kingdom of Spain) Cazul C-343/89 (Witzemann) Importation of counterfeit currency Cazul C-251/88 (Commission of the European Communities v Federal Republic of Germany) Cazul C-203/87 (Commission/Italy) Zero rate Cazul C-289/86 (Happy Family) Supply of narcotic drugs and drugs derived from hemp Cazul C-269/86 (Mol) Supply of drugs and amphetamines Cazul C-102/86 (Apple and Pear) Economic activities – Consideration Cazul C-299/86(Rainer Drexll) Cazul C-235/85 (Commission/Netherlands) Public notaries and bailiffs Cazul C-39/85 (Bergères-Becque) Cazul C-283/84 (Trans Tirreno) National transport via third territory Cazul C-47/84 (Schul 2) Taxable amount – Imports from another Member State Cazul C-294/82 (Einberger 2) Illegal activities – Importation of drugs Cazul C-15/81 (Schul 1) Import from another Member State Cazul C-154/80 (Aardappelenbewaarplaats) Consideration |
| 126 (1) | 2 (1) | 2 (1) (a) si (b) | Cazul C-437/06(Securenta) Deductions – Taxable and non-taxable activities Cazul C-277/05 (Sociètè thermale d’Eugènie) Non-repaid deposits relating to cancelled transactions Cazul C-442/01 (KapHag-Renditefonds) Contribution in cash to partnership Cazul C-498/99 (Town and Country Factors Ltd.) Competition – Debts binding in honour only Cazul C-287/00 (Commission/Germany) Exemption – Research by universities Cazul C-108/99 (Cantor Fitzgerald) Inducement paid by tenant to future tenant Cazul C-409/98 (Mirror Group) Inducement paid by landlord to future tenant Cazul C-404/99 (Commission/France) Taxable amount – Service charge Cazul C-240/99 (Skandia) Exemption – Business activities of insurance company Cazul C-48/97 (Kuweit Petroleum) Taxable amount – Price discounts – Goods in exchange of vouchers Cazul C-349/96 (Card Protection Plan) Exemption – Insurance Cazul C-172/96 (First National Bank of Chicago) Services – Foreign exchange transactions Cazul C-258/95 (Julius Fillibeck) Deduction – Free transport of employees Cazul C-291/92 (Armbrecht) Private assets – Business assets Cazul C-16/93 (Tolsma) Services free of charge – Organ player Cazul C-35/90 (Commission/Spain) Exemption – Professional services Cazul C-102/86 (Apple and Pear) Economic activities – Consideration Cazul 73/85 (Hans-Dieter and Ute Kerrutt v FinanzamtMönchengladbach) |
| 126 (2) | 2 (2) | 2 (1) (d) | Cazul C-335/05 (Rizeni Letoveho Provozu) Refund of VAT – Reciprocit Cazul C-414/97 (Commission/Spain) Exemption – Import and ICA of military good Cazul C-39/85 (Bergères-Becque) Cazul C-294/82 (Einberger 2) Illegal activities – Importation of drugs Cazul C- 15/81 (Schul 1) Import from another Member State |
| 126 (3) (a) | 28a (1) (a) | 2 (1), 3 (3) | – |
| 126 (3) (b) | 28a (1) (b)28a (2) | 2 (1) (b) (ii)2 (2) | – |
| 126 (3) (c) | 28a (1) (c) | 2 (1) (b) (iii) | – |
| 126 (4) | 28a (1) (a) (2)28a (1) (b) | 3 (1) 2 (1) (b) (ii) | – |
| 126 (5) | – | – | – |
| 126 (6) | 28a (1) (a) (3) | 3 (3) | – |
| 126 (7) | – | – | – |
| 126 (8) | – | – | – |
| 126 (8) (a) | 28a (1) (a) | 2 (1), 3 (3) | – |
| 126 (8) (b) | 28c (E) (3) | 131, 143 (d) | Cazul C-217/94 (Eismann Alto Adige Srl) Administrative obligations Accompanying documents |
| 126 (8) (c) | 26a (D) | 4, 35, 139, 313, 333 | Cazul C-320/02 (Förvaltnings AB Stenhlmen)Second-hand goods – Live animals |
| 126 (9) | – | – | – |
| Art. 127 Persoane impozabile si activitatea economica | 4 | 9, 10, 11, 13 | Cazul C-369/04 (Hutchinson, MM02, Orange,T-Mobile, Vodafone) Activities as ‘public authority’ – UMTS frequencies Cazul C-284/04 (T-Mobile Austria) Activities as ‘public authority’ – UMTS frequencies Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition Cazul C-223/03 (University of Huddersfield) Immovable property – Option for taxation –Economic activities without economic objective Cazul C-255/02 (Halifax) Abuse of rights – Economic activities without economic objective – Manipulation of pro rata Cazul C-484/03 (Optigen Ltd a.o.) Economic activities – Proportionality – Legal certainty Cazul C-355/03 (Fulcrum Electronics) Deduction – Carousel fraud Cazul C-354/03 (Optigen) Deduction – Carousel fraud Cazul C-8/03 (BBL) Investment companies -Place of supply Cazul C-77/01 (Desenvolvimento Mineiro SA) Economic activities – Holding company – Loans Cazul C-338/98(Commission/Netherlands) Deduction – Business use of employee’s private car Cazul C-102/00 (Welthgrove) Economic activities Holding company Cazul C-142/99 (Floridienne) Deduction Holding company – Dividend and interest Cazul C-276/97 (Commission/France) Activities as ‘public authority’ – Toll Cazul C-260/98 (Commission/Greece) Activities as public authority – Toll Cazul C-408/97 (Commission/Netherlands) Activities as ‘public authority’ – Toll Cazul C-359/97 (Commission/UK) Activities as ‘public authority’ – Toll Cazul C-396/98 (Schlossstrase) Deduction – Changed legislation Cazul C-400/98(Breitsohl) Deduction – Planned economic activities Cazul C-110/98 (Galbfrisca) Economic activities – Conditional deduction Cazul C-23/98 (Heerma) Economic activities – Supply by partner to partnership Cazul C-85/97 (Sociètè Financiere) Time of chargeability – Free transport of employees Cazul C-247/95 (Marktgemeinde) Activities as ‘public authority’ – Exemption Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements Cazul C-155/94 (Wellcome Trust) Economic activities – Purchase/sale of shares Cazul C-468/93 (Gemeente Emmen) ‘Building land’ Cazul C-97/90 (Lennartz) Deduction – Adjustment – Business purposes Cazul C-333/91(Satam) Deduction – Share dividends Cazul C-97/90 (Lennartz) Deduction – Adjustment – Business purposes Cazul C-60/90 (Polysar) Economic activities – Holding company Cazul C-186/89 (Van Tiem) Economic activities – Building right (‘opstal’) Cazul C-173/88 (Henriksen)Exemption – Premises and sites for parking vehicles Cazul 89/81 (Hong Kong Trade Development Council) Services free of charge Cazul 181/78 (Ketelhandel P. van Paassen Denkavit Dienstbetoon) Taxable person |
| 127 (1) | 4 (1) | 9 | Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ – ExemptionCazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements Cazul C-155/94 (Wellcome Trust) Economic activities – Purchase/ sale of shares Cazul C-110/94 (Intercommunale voor Zeewaterontzilting INZO) Economic activities Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors Cazul 235/85 (Commission/ Netherlands) Public notaries and bailiffs Cazul 268/83 (Rompelman) Start of economic activities |
| 127 (2) | 4 (2) | 9 | Cazul C-77/01 (Empresa de Desenvolvimento) Economic activities Holding company – Loans Cazul C-16/00 (Cibo Participations) Deduction – Holding company Cazul C-80/95 (Harnas & Helm) Economic activities – Holding of bonds Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ -Exemption Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements Cazul C-155/94 (Wellcome Trust) Economic activities- Purchase/ sale of shares Cazul C-110/94 (Intercommunale voor Zeewaterontzilting INZO)Economic activities Cazul 235/85 (Commission/ Netherlands) Public notaries and bailiffs |
| 127 (3) | 4 (4) | 10, 11 | Cazul C-162/07 (Ampliscientifica și Amplifin) Cazul C-355/06 (van der Steen) Director/sole shareholder Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors |
| 127 (4) | 4 (5) (1) | 13 | Cazul C-288/07 (Isle of Wight Council și alții) Cazul C-456/07 (Mihal) Cazul C-442/05 (Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien) Supply of water – Household connection Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition Cazul C-276/98 (Commission / Portugal) Reduced rate – Alternative energy, agricultural tools […] Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ Exemption Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities as ‘public authority’ Cazul 231/87 (Comune di Carpaneto Piacentino) Activities as ‘public authority’ Cazul 235/85 (Commission – Netherlands) Public notaries and bailiffs |
| 127 (5) | 4 (5) (2) | 13 | Cazul C-288/07(Isle of Wight Council și alții) Cazul C-456/07 (Mihal) Cazul C-442/05 (Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien) Supply of water – Household connection Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition Cazul C-276/98 (Commission / Portugal) Reduced rate Alternative energy, agricultural tools […] Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ -Exemption Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities as ‘public authority’ Cazul 231/87 (Comune di Carpaneto Piacentino) Activities as ‘public authority’ Cazul 235/85 (Commission – Netherlands) Public notaries and bailiffs |
| 127 (6) | 4 (5) (3)Anexa D | 13Anexa 1 | Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition Cazul C-276/98 (Commission / Portugal) Reduced rate – Alternative energy, agricultural tools […] Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ – Exemption Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities as ‘public authority’ Cazul 231/87 (Comune di Carpaneto Piacentino) Activities as ‘public authority’ Cazul 235/85 (Commission – Netherlands) Public notaries and bailiffs |
| 127 (7) | – | – | – |
| 127 (8) | 28a (4) (1) | 9 | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel) Tax-free sales |
| 127 (9) | 4 (4) (2) | 11 | Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors |
| 127 (10) | – | – | – |
Art. 128 Livrarea de bunuri | 528a | 14, 15, 16, 18, 192, 3, 9, 17, 20, 21, 22, 23, 172 | Cazul C-338/98 (Commission – Netherlands) Deduction S Business use of employee’s privatecar Cazul C-326/99 (Goed Wonen) Rights in rem: supply of goods – Letting Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment – Restaurant transactions Cazul C-186/89 (van Tiem) Economic activities – Building right (‘opstal’) Cazul 139/84 (Van Dijk’s Boekhuis) Production of goods |
| 128 (1) | 5 (1) | 14 (1) | Cazul C-185/01 (Auto Lease Holland BV) Supply of fuel – Recipient Cazul C-326/99 (Goed Wonen) Rights in rem: supply of goods – Letting Cazul C-291/92(Dieter Armbrecht) Private assets-Business assets Cazul C-186/89 (van Tiem) Economic activities – Building right (‘opstal’) Cazul 320/88 (Safe) Supply of goods |
| 128 (2) | 5 (4) (c) | 14 (2) (c) | – |
| 128 (3) | 5.(4) (a)5 (4) (b) | 14 (2) (a)14 (2) (b) | – |
| 128 (4) | 5 (6)5 (7) (b) | 161, 8 (b) | Cazul C-233/05 (Dressuurstal Jespers) Production of goods – Training of horses Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein) Withdrawal from business – Components Cazul C-415/98(Laszlo Bakcsi) Capital good for business and private purposes-Sale Cazul C-48/97 (Kuwait Petroleum) Taxable amount – Price discounts – Goods in exchange of vouchers Cazul C-20/91 (P. de Jong) House on private land – Private use of house |
| 128 (5) | – | – | – |
| 128 (6) | – | – | – |
| 128 (7) | 5 (8) | 19 | Cazul C-137/02 (Faxworld) Deduction – Transfer of totality of assets Cazul C-497/01 (Zita Modes) Totality of assets Cazul C-408/98 (Abbey National) Deduction -Transfer of totality of goods |
| 128 (8) (a) | – | – | – |
| 128 (8) (b) | – | – | – |
| 128 (8) (c) | – | – | – |
| 128 (8) (d) | – | – | – |
| 128 (8) (e) | 5 (6) | 16 | Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein) Withdrawal from business – Components Cazul C-415/98 (Laszlo Bakcsi) Capital good for business and private purposes- Sale Cazul C-48/97 (Kuwait Petroleum) Taxable amount – Price discounts – Goods in exchange of vouchers Cazul C-20/91 (P. de Jong) House on private land – Private use of house |
| 128 (8) (f) | – | – | – |
| 128 (9) | – | – | – |
| 128 (10) | 28a (5) | 17 | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel) Tax-free sales |
| 128 (11) | – | – | – |
| 128 (12) | – | – | – |
| 128 (13) | – | – | – |
| 128 (14) | – | – | – |
| Art. 129 Prestarea de servicii | 6 | 24, 25, 26, 27, 28, 29 | Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation Cazul C-72/05 (Wollny) Taxable amount – Full cost for privately used dwelling Cazul C-223/03 (University of Huddersfield) Immovable property – Option for taxation –Economic activities without economic objective Cazul C-255/02 (Halifax) Abuse of rights – Economic activities without economic objective – Manipulation of pro rata Cazul C-41/04 (Levob Verzekeringen, OV Bank) Goods or services – Customized software Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price Cazul C-17/01 (Walter Sudholz) Special measure Cazul C-150/99 (Stockholm Lindöpark) Exemption – Letting of immovable property -Golf Cazul C-276/97 (Commission – France) Activities as ‘public authority’ – Toll Cazul C-260/98 (Commission – Greece) Activities as public authority – Toll Cazul C-358/97 (Commission – Ireland )Activities as ‘public authority’ – Toll Cazul C-408/97 (Commission – Netherlands) Activities as ‘public authority’ – Toll Cazul C-359/97 (Commission – United Kingdom) Activities as ‘public authority’ – Toll Cazul C-172/96 (The First National Bank of Chicago) Services – Foreign exchange transactions Cazul C-173/88 (Morten Henriksen) Exemption – Premises and sites for parking vehicles Cazul C-122/87 (Commission – Italy) Exemption – Veterinarians Cazul C-102/86 (Apple and Pear Development Council)Economic activities – Consideration Cazul 126/78 (Nederlandse Spoorwegen) Taxable amount – Cash-on-delivery (‘Rembours’) |
| 129 (1) | 6 (1) | 24, 25 | Cazul C-277/05 (Société thermale d’Eugénie-Les-Bains) Non-repaid deposits relating to cancelled transactions Cazul C-498/99 (Town & County Factors) Competition – Debts binding in honour only Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein)Withdrawal from business -Components Cazul C-384/95 (Landboden-Agrardienste) Services – Non-harvesting Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment – Restaurant transactions Cazul C-215/94 (Jürgen Mohr) Services – Discontinuing milk production |
| 129 (2) | 6 (4) | 28 | – |
| 129 (3) | – | – | – |
| 129 (4) | 6 (2) | 26 | Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price Cazul C-269/00 (Wolfgang Seeling) Deduction – Business premises – Private dwelling Cazul C-415/98 (Laszlo Bakcsi) Capital good for business and private purposes- Sale Cazul C-258/95 (Julius Fillibeck) Deduction – Free transport of employees Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use Cazul C-193/91 (Gerhard Mohsche) Private use of business assets Cazul 50/88 (Heinz Kühne) Deduction – Private use |
| 129 (5) | – | – | – |
| 129 (6) | – | – | – |
| 129 (7) | 6 (5) | 29 | Cazul C-137/02 (Faxworld ) Deduction – Transfer of totality of assets |
| Art. 130 Schimbul de bunuri sau servicii | – | – | – |
| Art. 130^1 Achizitiile intracomunitare de bunuri | 28a (3) (1) | 20 (1) | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel ) Tax-free sales |
| 1301 (1) | – | – | – |
| 1301 (2) | 28a (6) (1) | 21 | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel ) Tax-free sales |
| 1301 (2) (a) | – | – | – |
| 1301 (2) (b) | 28a (6) (2) | 22 | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel )Tax-free sales |
| 1301 (3) | 28a (7) | 23 | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel ) Tax-free sales |
| 1301 (4) | 28a (3) (2) | 20 (2) | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-408/95 (Eurotunnel )Tax-free sales |
| 1301 (5) | – | – | – |
| Art. 131 Importul de bunuri | 7 | 30, 60, 61 | Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-371/99 (Liberexim) Importation – Non-discharge of documents Cazul C-181/97 (van der Kooy) Importation from Antilles |
| Art. 132 Locul livrarii de bunuri | 8 28b 28e | 31, 32, 36, 37, 38, 39, 33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55 76, 83, 84, 93, 94 | Cazul C-395/02 (Transport Services) Assessment of VAT – Correction of zero rate Cazul C-245/04 (EMAG Handel) Chain transactions – Place of supply Cazul C-58/04 (Antje Köhler) Part of Community passenger transport Cazul C-395/02 (Transport Services) Assessment of VAT – Correction of zero rate Cazul C-185/01 (Auto Lease Holland BV) Supply of fuel – Recipient Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-330/87 (SA d’Etude et de Gestion Immob. (EGI)) Deduction – Invoicing requirements Cazul C-123/87 (Léa Jorion) Deduction – Invoicing requirements |
| 132 (1) (a) | 8 (1) (a)8 (2) | – | – |
| 132 (1) (b) | 8 (1) (a) | – | – |
| 132 (1) (c) | 8 (1) (b) | – | – |
| 132 (1) (d) | 8 (1) (c) | – | – |
| 132 (1) (e) | 8 (1) (d) | – | – |
| 132 (1) (f) | 8 (1) (e) | – | – |
| 132 (2) | 28b (A) (1) | – | – |
| 132 (3) | – | – | – |
| 132 (4) | 28b (A) (2) | – | – |
| 132 (5) | 28b (A) (1) | – | – |
| 132 (6) | – | – | – |
| 132 (7) | 28b (A) (2) | – | – |
| 132 (8) | – | – | – |
| Art. 132^1 Locul achizitiei intracomunitare de bunuri | 28b | 33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55 | Cazul C-395/02 (Transport Services) Assessment of VAT – Correction of zero rate Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods |
| 1321 (1) | 28b (A) (1) | 40 | – |
| 1321 (2) | 28b (A) (2)28b (B) (3) | 41, 4234 | – |
| 1321 (3) | 28b (A) (2) (2) | 41 | – |
| – | 28e (1) (1) | 83 | – |
| 1321 (4) | 28b (A) (2) | 41, 42 | – |
| 1321 (5) | 28b (A) (2) (3) | 42 | – |
| Art. 132^2 Locul importului de bunuri | 7 | 30, 60, 61 | – |
| 1322 (1) | 7 (2) | 60 | – |
| 1322 (2) | 7 (3) (1) | 61 (1) | Cazul C-371/99 (Liberexim) Importation – Non-discharge of documents |
| Art. 133 Locul prestarii de servicii | 9 28b | 24, 43, 45, 46, 52, 56, 57, 58, 59, 33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55 | Cazul C-73/06 (Planzer) Refund – Place of establishment Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation Cazul C-245/04 (EMAG Handel ) Chain transactions – Place of supply Cazul C-68/03 (D. Lipjes) Place of supply – Intermediary services Cazul C-429/97 (Commission – France) Place of supply Subcontracting Cazul C-390/96 (Lease Plan Luxembourg) Fixed establishment – Lease of cars – Interest Cazul C-190/95 (ARO Lease) Fixed establishment – Lease of cars Cazul C-260/95 (DFDS) Fixed establishment – Travel agents Cazul C-167/95 (Linthorst) Place of supply – Veterinarians Cazul C-51/88 (Knut Hamann) Means of transport – Ocean-going yachts Cazul 283/84 (Trans Tirreno Express) National transport via third territory Cazul 168/84 (Günther Berkholz) Fixed establishment – Zero rate |
| 133 (1) | 9 (1) | – | Cazul C-390/96 (Lease Plan Luxembourg)Fixed establishment -Lease of cars – InterestCazul C-190/95 (ARO Lease ) Fixed establishment – Lease of cars Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment – Restaurant transactions Cazul 51/88 (Knut Hamann) Means of transport – Ocean-going yachts |
| 133 (2) | 9 (2) | – | Cazul C-8/03 (Banque Bruxelles Lambert (BBL)) Investment companies – Place of supply Cazul C-438/01(Design Concept – Flanders Expo) Advertising services Cazul C-108/00 (Syndicat der Producteurs Indépendants (SPI))Advertising services -Indirect supply Cazul C-390/96 (Lease Plan Luxembourg ) Fixed establishment – Lease of cars – Interest Cazul C-116/96 (Reisebüro Binder) Place of supply – International transport of passengers Cazul C-145/96 (Bernd von Hoffmann) Place of supply – Member of arbitration tribunal Cazul C-190/95 (ARO Lease ) Fixed establishment – Lease of cars Cazul C-327/94 (Jürgen Dudda) Artistic or entertainment events – Sound engineering Cazul C-331/94 (Commission – Greece) Zero rate – Circular cruises Cazul C-68/92 (Commission – France) Advertising services Cazul C-69/92 (Commission – Luxembourg) Advertising services Cazul C-73/92 (Commission – Spain) Advertising services Cazul C-30/89 (Hilti AG v Commission of the European Communities) Cazul 51/88 (Knut Hamann ) Means of transport – Ocean-going yachts |
| 133 (2) (a) | 9 (2) (a) | 43 | – |
| 133 (2) (b) | 9 (2) (b) | 24, 45, 46, 52, 56, 57 | – |
| 133 (2) (c) | 28b (C) | 47, 48, 49 | – |
| 133 (2) (d) | 9 (2) (c)28b (D) | 5253 | – |
| 133 (2) (e) | 28b (E) (1) | 50 | – |
| 133 (2) (f) | 28b (E) (2) | 54 | – |
| 133 (2) (g) | 9 (2) (a) | 45 | – |
| 133 (2) (h) | 9 (2) (c)28b (F) | 5255 | – |
| 133 (2) (i) | 28b (E) (3) | 44 | – |
| Art. 134 Faptul generator si exigibilitatea – definitii | 1028d | 62, 63, 64, 65, 66, 70, 7167, 68, 69 | Cazul C-101/00 (Antti Siilin, Tulliasiamies ) Charge characterized as turnover tax Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-166/94 (Pezzullo Molini Pastifici Mangimifici) Interest from time of temporary importation Cazul C-144/94 (Italittica) Time of chargeability Cazul C-281/91 (Muys en de Winter) Taxable amount -Exemption – Interest Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT Cazul C-200/90 (Dansk Denkavit ) Charges characterized as turnover tax Cazul 299/86 (Rainer Drexll) Cazul 111/75 (Impresa Costruzioni Comm. Quirino Mazzalai) Time of supply |
| 134 (1) | 10 (1) (a) | 62 (1) | – |
| 134 (2) | 10 (1) (b) | 62 (2) | – |
| 134 (3) | – | – | – |
| Art. 134^1 Faptul generator pentru livrari de bunuri si prestari de servicii | 10 (2) | 63, 64, 65, 66 | – |
| 1341 (1) | 10 (2) (1) | 63, 64 | – |
| 1341 (2) | – | – | – |
| 1341 (3) | – | – | – |
| 1341 (4) | – | – | – |
| 1341 (5) | 10 (2) (2) | 65 | – |
| Art. 134^2 Exigibilitatea pentru livrari de bunuri si prestari de servicii | 10 (2) | 63, 64, 65, 66 | – |
| 1342 (1) | 10 (2) (1) | 63, 64 | – |
| 1342 (2) | 10 (2) (2) | 65 | – |
| Art. 134^3 Exigibilitatea pentru livrari intracomunitare de bunuri, scutite de taxa | 28d (4) | 67 | Cazul C-408/95 (Eurotunnel) Tax-free sales |
| 1343 (1) | 28d (4) | 67 | – |
| 1343 (2) | 28d (4) | 67 | – |
| Art. 135 Faptul generator si exigibilitatea pentru achizitii intracomunitare de bunuri | – | – | – |
| 135 (1) | 28d (1) | 68 | Cazul C-408/95 (Eurotunnel ) Tax-free sales |
| 135 (2) | 28d (2)28d (3) | 6969 | Cazul C-408/95 (Eurotunnel ) Tax-free sales |
| Art. 136 Faptul generator si exigibilitatea pentru importul de bunuri | – | – | – |
| 136 (1) | 10 (3) | 70, 71 | – |
| 136 (2) | – | – | – |
| 136 (3) | – | – | – |
| Art. 137 Baza de impozitare pentru livrari de bunuri si prestari de servicii efectuate in interiorul tarii | 11 28a 28e | 72, 73, 74, 75, 77, 78, 79, 80, 81, 82, 85, 86, 87, 88, 89, 90, 91, 922, 3, 9, 17, 20, 21, 22, 23, 17276, 83, 84, 93, 94 | Cazul C-245/05 (EMAG Handel) Chain transactions – Place of supply Cazul C-131/91 (‘K’ Line Air Service, Eulaerts) Taxable amount – Minimum basis Cazul C-159/89 (Commission of the European Communities v Hellenic Republic)Cazul C-120/88 (Commission v. Italy) Cazul C-119/89 (Commission v Kingdom of Spain) Cazul C-165/88 (ORO and Concerto) Taxable amount – Second-hand goods Cazul C-184/00 (Office des produits wallons ASBL) Taxable amount – Subsidies Cazul 299/86 (Rainer Drexl) Cazul 391/85 (Commission – Belgium) Taxable amount – Saloon and estate cars Cazul 47/84 (Gaston Schul) Taxable amount – Imports from another Member State Cazul 324/82 (Commission – Belgium)Taxable amount – Catalogue price on importation Cazul 222/81 (B.A.Z. Bausystem) Interest awarded by judicial decision Cazul 154/80 (Coöperatieve Aardappelenbewaarplaats) Consideration |
| 137 (1) | 11 (A) | 72, 73, 74, 75, 77, 78, 79, 80, 81, 82, 87 | Cazul C-484/06 (Koninklijke Ahold) Cazul C-72/05 (Wollny) Taxable amount – Full cost for privately used dwelling Cazul C-98/05 (De Danske Bilimportører) Taxable amount – Registration duty Cazul C-495/01 (Commission – Finland) Taxable amount – Subsidies – Dried fodder Cazul C-463/02 (Commission – Sweden) Subsidies – Dried fodder Cazul C-381/01 (Commission – Italy) Taxable amount – Subsidies – Dried fodder Cazul C-144/02 (Commission – Germany) Taxable amount – Subsidies – Dried fodder Cazul C-398/99 (Yorkshire Co-operatives ) Taxable amount -Redemption of coupons Cazul C-427/98 (Commission – Germany) Taxable amount – Price reduction coupons Cazul C-498/99 (Town & County Factors) Competition – Debts binding in honour only Cazul C-62/00 (Marks & Spencer) Retroactive curtailing limitation period for refund of unduly paid VAT Cazul C-353/00 (Keeping Newcastle Warm) Taxable amount – Subsidies Cazul C-184/00 (Office des produits wallons ASBL) Taxable amount – Subsidies Cazul C-380/99 (Bertelsmann AG )Taxable amount – Bonus in kind – Delivery costs Cazul C-86/99 (Freemans ) Time of discount Cazul C-322/99 (Hans-Georg Fischer) Withdrawal from business – Components Cazul C-34/99 (Primback) Taxable amount – Interest-free credit Cazul C-404/99 (Commission – France) Taxable amount – Service charge Cazul C-415/98 (Laszlo Bakcsi ) Capital good for business and private purposes- Sale Cazul C-48/97 (Kuwait Petroleum)Taxable amount – Price discounts – Goods in exchange of vouchers Cazul C-308/96 (Madgett and Baldwin (Howden Court Hotel)) Travel agents – Transport of guests/excursions Cazul C-172/96 (The First National Bank of Chicago) Services – Foreign exchange transactions Cazul C-384/95 (Landboden-Agrardienste) Services – Non-harvesting Cazul C-116/96 (Reisebüro Binder) Place of supply – International transport of passengers Cazul C-63/96 (Werner Skripalle) Special measure – Connected persons Cazul C-288/94 (Argos Distributors) Taxable amount – Discount vouchers Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use Cazul C-215/94 (Jürgen Mohr) Services -Discontinuing milk production Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector Cazul C-33/93 (Empire Stores) Taxable amount – Articles free of charge Cazul C-38/93 (Glawe Spiel- und Unterhaltungsgeräte ) Taxable amount – Gaming machines Cazul C-16/93 (Tolsma) Services free of charge – Organ player Cazul C-281/91(Muys en de Winter) Taxable amount – Exemption – Interest Cazul C-18/92 (Chaussures Bally) Taxable amount – Credit cards Cazul C-126/88 (Boots Company )Taxable amount – Price discounts and rebates Cazul 50/88 (Heinz Kühne) Deduction – Private use Cazul 230/87 (SA d’Etude et de Gestion Immob. (EGI)) Deduction – Invoicing requirements Cazul 138/86 (Direct Cosmetics) Taxable amount – ‘Special measure’ Cazul 17/84 (Commission – Ireland ) Taxable amount – Second-hand goods Cazul 16/84 (Commission – Netherlands) Taxable amount – Second-hand goods Cazul 5/84 (Direct Cosmetics) Amendment of ‘special measure’ |
| 137 (1) (a) | 11 (A) (1) (a) | 73 | – |
| 137 (1) (b) | – | – | – |
| 137 (1) (c) | 11 (A) (1) (b)28a | 742, 3, 9, 17, 20, 21, 22, 23, 172 | – |
| 137 (1) (d) | 11 (A) (1) (c) | 75 | – |
| 137 (1) (e) | 11 (A) (1) (d) | 77 | – |
| 137 (2) | 11 (A) (2)28e (2) | 78 76 | – |
| 137 (3) | 11 (A) (3)11 (C) (3)28e (3) | 79, 87, 92, 93 (2) (b) | – |
| Art. 138 Ajustarea bazei de impozitare | 11 (C) (1) 11 (C) (3) | 90, 92 | Cazul C-398/99(Yorkshire Co-operatives) Taxable amount -Redemption of coupons Cazul C-427/98(Commission – Germany) Taxable amount – Price reduction coupons Cazul C-86/99(Freemans ) Time of discount Cazul C-330/95(Goldsmiths) Refund in case of non-payment in barter Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons |
| Art. 138^1 Baza de impozitare pentru achizitiile intracomunitare | 28e | 76, 83, 84, 93, 94 | – |
| 1381 (1) | 28e (1) (1) | 83 | – |
| 1381 (2) | 28e (1) (2) | 84 | – |
| Art. 139 Baza de impozitare pentru import | 11 (B) | 85, 86, 87, 88, 89 | Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector Cazul C-39/85 (Bergères-Becque) |
| 139 (1) | 11 (B) (1) | 85 | – |
| 139 (2) | 11 (B) (3) | 86 | – |
| 139 (3) | 11 (B) (4) | 87 | – |
| Art. 139^1 Cursul de schimb valutar | 11 (C) (2) | 91 | Cazul C-398/99 (Yorkshire Co-operatives) Taxable amount – Redemption of coupons Cazul C-427/98 (Commission – Germany) Taxable amount – Price reduction coupons Cazul C-86/99 (Freemans ) Time of discount Cazul C-330/95 (Goldsmiths) Refund in case of non-payment in barter Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons |
| 1391 (1) | 11 (C) (2) (1) | 91 (1) | – |
| 1391 (2) | 11 (C) (2) (2) | 91 (2) | Cazul C-398/99 (Yorkshire Co-operatives) Taxable amount – Redemption of coupons Cazul C-427/98 (Commission – Germany) Taxable amount – Price reduction coupons Cazul C-86/99 (Freemans ) Time of discount Cazul C-330/95 (Goldsmiths ) Refund in case of non-payment in barter Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons |
| Art. 140 Cotele | 1228 (2)Anexa H | 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 105109, 110, 112, 113, 114, 115, 116, 117, 118, 120, 121, 98, Anexa III | Cazul C-462/05 (Commission – Portugal ) Reduced rate – Toll Cazul C-251/05 (Talacre Beach Caravan Sales) Composite supply partly zero rated Cazul C-384/03 (Commission notice on the application of the State aid rules to measures relating to direct business taxation) Cazul C-267/99 (Urbing (Adam)) Management agent – Liberal profession Cazul C-481/98 (Commission – France ) Different rates on medicinal products Cazul C-276/98 (Commission – Portugal) Reduced rate – Alternative energy, agricultural tools […] Cazul 415/85 (Commission – Ireland) Zero rates Cazul 416/85 (Commission – United Kingdom) Zero rates Cazul C-109/02 (Commission – Germany ) Reduced rate – Soloists Cazul C-384/01 (Commission – France) Reduced rates – Standing charges – Gas and electricity Cazul C-267/99 (Urbing (Adam)) Management agent – Liberal profession Cazul C-481/98 (Commission – France ) Different rates on medicinal products Cazul C-83/99 (Commission – Spain) Reduced rate – Toll Cazul C-231/89 (Gmurzynskya-Bscher v.Oberfinanzdirection Koln) Cazul 200/85 (Commission of the European Communities v Italian Republic) Cazul 319/81 (Commission of the European Communities v Italian Republic) |
| 140 (1) | 12 (3) (a) (1)12 (3) (a) (2) | 96, 97 (1)97 (2) | – |
| 140 (2) | 12 (3) (a) (3) Anexa H | 98, 99 (1) 98 Anexa III | – |
| 140 (3) | 12 (1) | 93 | – |
| 140 (4) | 12 (2) | 95 | – |
| 140 (5) | 12 (1) | 93 | – |
| 140 (6) | 28e (3)28e (4) | 93 (2) (b)94 | – |
| Art. 141 Scutiri pentru operatiuni din interiorul tarii | 13 | 131, 132, 133, 134, 135, 137 | Cazul C-396/98 (Schloßstraße ) Deduction – Changed legislation Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities Cazul C-12/98 (Miguel Amengual Far) Exemption – Letting for dwelling purposes Cazul C-381/97 (Belgocodex) Exemption – Abolition of option for taxation Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ – Exemption Cazul C-101/91 (Commission – Italy) Zero rate – Victims of earthquake Cazul C-35/90 (Commission – Spain) Exemption – Professional services Cazul 203/87 (Commission – Italy) Zero rate |
| 141 (1) | 13 (A) | 131, 132, 133, 134 | Cazul C-240/05 (Eurodental) Exports exempt or zero rated? Cazul C-89/05 (United Utilities ) Exemption – Betting – Call centre Cazul C-106/05 (L.u.P.) Exemption – Laboratory tests Cazul C-444/04 (J.E. van den Hout-van Eijnsbergen) Exemption – Medical care – Physiotherapist Cazul C-443/04 (H.A. Solleveld) Exemption – Medical care – Pychotherapy Cazul C-415/04 (Stichting Kinderopvang Enschede) Exemption – Intermediary services relating to childcare Cazul C-395/04 (Athinon-Ygeia ) Exemption – Ancillary services – Provision of telephones, TV sets and accommodation Cazul C-394/04 (Athinon-Ygeia ) Exemption – Ancillary services – Provision of telephones, TV sets and accommodation Cazul C-498/03 (Kingscrest, Montecello) Exemption – Private residential home Cazul C-453/02 (Edith Linneweber) Exemption – Gambling Cazul C-462/02 (Savvas Akritidis ) Exemption – Card games Cazul C-8/01 (Assurandør-Societet) Exemption – Assessment services Cazul C-212/01 (Margarete Unterpertinger) Exemption – Medical care Cazul C-307/01(Peter L. d’Ambrumenil ) Exemption – Medical care Cazul C-45/01(Christoph Dornier Stiftung) Exemption – Medical care – Psychotherapeutic treatment Cazul C-144/00 (Matthias Hoffmann ) Exemption – Cultural Services – Soloists Cazul C-141/00 (Ambulanter Pflegedienst Kügler) Exemption – Home-care Cazul C-287/00 (Commission – Germany )Exemption – Research by universities Cazul C-174/00 (Kennemer Golf & Country Club) Exemption – Profit making Cazul C-267/00 (Zoological Society of London) Exemption – Voluntary management Cazul C-150/99 (Stockholm Lindöpark) Exemption – Letting of immovable property -Golf Cazul C-76/99 (Commission – France) Exemption – Fixed allowance for transport of samples Cazul C-384/98 (D.) Exemption – Medical services – Genetic affinity Cazul C-216/97 (Gregg and Gregg) Exemption – Recognized institutions Cazul C-149/97 (Institute of the Motor Industry) Exemption – Trade-union organization Cazul C-124/96 (Commission – Spain )Exemption – Sports – Maximum membership fee Cazul C-453/93 (Bulthuis-Griffioen) Exemption – Public bodies / organizations Cazul 348/87 (SUFA) Exemption – Umbrella organization Cazul 122/87 (Commission – Italy) Exemption – Veterinarians Cazul 353/85 (Commission – United Kingdom) Exemption – Spectacles supplied by doctors Cazul 107/84 (Commission – Germany ) Exemption – Transport of mail |
| 141 (1) (a) | 13 (A) (1) (b) | 132 (1) (b), 134 (a) (b) | – |
| 141 (1) (b) | 13 (A) (1) (e) | 132 (1) (e) | – |
| 141 (1) (c) | 13 (A) (1) (c) | 132 (1) (c) | – |
| 141 (1) (d) | 13 (A) (1) (p) | 132 (1) (p) | – |
| 141 (1) (e) | 13 (A) (1) (d) | 132 (1) (d) | – |
| 141 (1) (f) | 13 (A) (1) (i) | 132 (1) (i) | – |
| 141 (1) (g) | 13 (A) (1) (j) | 132 (1) (j) | – |
| 141 (1) (h) | 13 (A) (1) (g) | 132 (1) (g) | – |
| 141 (1) (i) | 13 (A) (1) (h) | 132 (1) (h) | – |
| 141 (1) (j) | 13 (A) (1) (l) | 132 (1) (l) | – |
| 141 (1) (k) | 13 (A) (1) (m) | 132 (1) (m) | – |
| 141 (1) (l) | 13 (A) (1) (n) | 132 (1) (n) | – |
| 141 (1) (m) | 13 (A) (1) (o) | 132 (1) (o), 132 (2) | – |
| 141 (1) (n) | 13 (A) (1) (q) | 132 (1) (q) | – |
| 141 (1) (o) | 13 (A) (1) (a) | 132 (1) (a), 133 (1) | – |
| 141 (1) (p) | 13 (A) (1) (f) | 132 (1) (f) | – |
| 141 (2) | 13 (B) | 135, 136 | Cazul C-232/07 (Tiercé Ladbroke) Fiscalitate Cazul C-124/07 (J.C.M. Beheer) Cazul C-231/07 (Tiercé Ladbroke)Cazul C-124/07 (J.C.M. Beheer) Cazul C-363/05 (J.P. Morgan Fleming Claverhouse –Association of Investment Trust Companies ) Exemption – Special investment funds Cazul C-455/05 (Velvet & Steel) Exemption – Credit transactions Cazul C-13/06 (Commission – Greece ) Exemption – Vehicle-breakdown service Cazul C-89/05 (United Utilities ) Exemption – Betting – Call centre Cazul C-18/05 (Salus ) Exemption – Goods used for exempt purposes Cazul C-155/05 (Villa Maria Beatrice Hospital)Exemption – Goods used for exempt purposes Cazul C-169/04 (Abbey National, Inscape Investments)Exemption – Management of special investment funds Cazul C-246/04 (Waldburg) Exemption – Option for taxation of letting of immovable property Cazul C-280/04 (Jyske Finans ) Exemption – Margin scheme – Sale of business assets Cazul C-472/03 (Arthur Andersen) Exemption – Insurance transactions Cazul C-284/03 (Temco Europe) Letting of immovable property Cazul C-269/03 (Objekt Kirchberg) Option for taxation – Non-retroactive approval Cazul C-308/01 (Gil Insurance) Tax on insurance Cazul C-77/01 (Empresa de Desenvolvimento) Economic activities – Holding company – Loans Cazul C-8/01 (Assurandør-Societet) Exemption – Assessment services Cazul C-305/01 (MKG-Kraftfahrzeuge-Factoring) Exemption – Factoring Cazul C-275/01 (Sinclair Collis) Immovable property – Vending machines Cazul C-269/00 (Wolfgang Seeling ) Deduction – Business premises – Private dwelling Cazul C-315/00 (Rudolf Maierhofer) Immovable property – Prefabricated buildings Cazul C-235/00 (CSC Financial Services) Exemption -Transactions in securities -Information Cazul C-108/99 (Cantor) Inducement paid by tenant to future tenant Cazul C-409/98 (Mirror) Inducement paid by landlord to future tenant Cazul C-326/99 (Goed Wonen) Rights in rem: supply of goods – Letting Cazul C-34/99 (Primback )Taxable amount – Interest-free credit Cazul C-240/99 (Försäkringsaktiebolaget Skandia (publ)) Exemption – Business activities of insurance company Cazul C-150/99 (Stockholm Lindöpark ) Exemption – Letting of immovable property -Golf Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space Cazul C-358/97 (Commission – Ireland) Activities as ‘public authority’ – Toll Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation Cazul C-400/98 (Brigitte Breitsohl ) Deduction – Planned economic activities Cazul C-12/98 (Miguel Amengual Far) Exemption – Letting for dwelling purposes Cazul C-349/96 (Card Protection Plan) Exemption – Insurance Cazul C-381/97 (Belgocodex) Exemption – Abolition of option for taxation Cazul C-283/95 (Karlheinz Fischer) Exemption – Illegal casino Cazul C-346/95 (Elisabeth Blasi) Exemption – Short-term accommodation Cazul C-60/96 (Commission – France ) Exemption – Letting of movable property Cazul C-45/95 (Commission – Italy) Exemption – Goods used for exempt purposes Cazul C-2/95 (Sparekassernes Datacenter) Exemption – Data handling Cazul C-80/95 (Harnas & Helm) Economic activities – Holding of bonds Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements Cazul C-155/94 (Wellcome Trust) Economic activities –Purchase / sale of shares Cazul C-468/93 (Gemeente Emmen) ‘Building land’ Cazul C-63/92 (Lubbock Fine) Exemption – Surrender of lease Cazul C-281/91 (Muys en de Winter) Taxable amount – Exemption – Interest Cazul C-60/90 (Polysar) Economic activities – Holding company Cazul 173/88 (Morten Henriksen) Exemption – Premises and sites for parking vehicles Cazul 75/83 (Hans-Dieter and Ute Kerrutt v Finanzamt Mönchengladbach ) Cazul 70/83 (Gerda Kloppenburg) Failure to transpose Community law Cazul 255/81 (R.A. Grendel) Failure to transpose Community law Cazul 8/81 (Ursula Becker )Failure to transpose Community law |
| 141 (2) a. | 13 (B) (d) | 135 (1) (b – f) | – |
| 141 (2) b. | 13 (B) (a) | 135 (1) (a) | – |
| 141 (2) c. | 13 (B) (f) | 135 (1) (f) | – |
| 141 (2) d. | 13 (B) (e) | 136 (a) (h) | – |
| 141 (2) e. | 13 (B) (b) | 135 (1) (l), 135 (2) | – |
| 141 (2) (f) | 13 (B) (g)13 (B) (h) | 135 (1) (j)135 (1) (k) | – |
| 141 (2) (g) | 13 (B) (c) | 136 (a) (b) | – |
| 141 (3) | 13 (C) | 137 | Cazul C-269/03(Objekt Kirchberg) Option for taxation – Non-retroactive approval Cazul C-326/99 (Goed Wonen )Rights in rem: supply of goods – Letting Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation Cazul C-12/98 (Miguel Amengual Far) Exemption – Letting for dwelling purposes Cazul C-23/98 (Heerma) Economic activities Supply by partner to partnership Cazul C-381/97 (Belgocodex) Exemption – Abolition of option for taxation Cazul C-80/95 (Harnas & Helm) Economic activities – Holding of bonds Cazul C-291/92 (Dieter Armbrecht) Private assets Business assets Cazul 8/81 (Ursula Becker) Failure to transpose Community law |
| Art. 142 Scutiri pentru importuri de bunuri si pentru achizitii intracomunitare | 1428c (B)28c (D) | 131, 140, 143, 144, 145, 131, 140 (a) (b) (c) 131, 143 (d) | Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents Cazul C-276/91 (Commission of the European Communities v French Republic) Hotararea Curtii din 2 august 1993, in cauza C-9/92 Hotararea Curtii din 1 iulie 1993, in cauza C-312/91(Metalsa Srl) Cazul C-297/89(Rigsadvokaten v Nicolai Christian Ryborg) Cazul 203/87(Commission – Italy) Zero rate Cazul 127/86 (Yves Ledoux )Use of vehicle in another Member State Cazul 257/86 (Commission – Italy) Exemption on import – Free samples Hotararea Curtii din 21 iunie 1988, in cauza 10/87 Cazul 249/84 (Venceslas Profant )Importation from another Member State Cazul 823/79 (Criminal proceedings against Giovanni Carciati) |
| 142 (1) (a) | 14 (1) (a)28c (B) (a) | 140 (a) 140 (a) | – |
| 142 (1) (b) | 28c (B) (b) | 140 (b) | – |
| 142 (1) (c) | 28c (B) (c) | 140 (c) | – |
| 142 (1) (d) | 14 (1) (d) | 143 (b) (c) | – |
| 142 (1) (e) | 14 (1) (g) | 143 (f – i) | – |
| 142 (1) (f) | 14 (1) (g) | 143 (b) (c) | – |
| 142 (1) (g) | 14 (1) (g) | 143 (f – i) | – |
| 142 (1) (h) | 14 (1) (e)11 (B) (5) | 143 (e)88 | – |
| 142 (1) (i) | – | – | – |
| 142 (1) (j) | 14 (1) (h) | 143 (j) | – |
| 142 (1) (k) | 14 (1) (k) | 143 (l) | – |
| 142 (1) (l) | 28c (D) | 131, 143 (d) | – |
| 142 (2) | – | – | – |
| Art. 143 Scutiri pentru exporturi sau alte operatiuni similare, pentru livrari intracomunitare si pentru transportul international si intracomunitar | 15 | 131, 146, 147, 148, 149, 150, 151, 152, 153 | Cazul C-183/04 (Elmeka) Zero rate – Chartering of vessels – Transport of fuel for sea vessels Cazul C-182/04 (Elmeka) Zero rate – Chartering of vessels – Transport of fuel for sea vessels Cazul C-181/04 (Elmeka) Zero rate – Chartering of vessels – Transport of fuel for sea vessels Cazul C-101/91 (Commission – Italy) Zero rate – Victims of earthquake Cazul 203/87 (Commission – Italy) Zero rate |
| 143 (1) (a) | 15 (1) | 146 (1) (a) | Cazul C-111/92 (Wilfried Lange) Illegal export |
| 143 (1) (b) | 15 (2) | 146 (1) (b) 147 (1) (a) (b)147 (1) (c)147 (2) (1) (2) | – |
| 143 (1) (c) | 15 (13) | 146 (1) (e) | – |
| 143 (1) (d) | 14 (1) (i)15 (14) | 144153 (1) (2) | Cazul C-414/97(Commission – Spain) Exemption – Import and ICA of military goods Cazul C-276/91 (Commission of the European Communities v French Republic) Hotararea Curtii din 2 august 1993, in cauza C-9/92 Hotararea Curtii din 1 iulie 1993, in cauza C-312/91Metalsa Srl Cazul C-297/89(Rigsadvokaten v Nicolai Christian Ryborg) Cazul 203/87(Commission – Italy) Zero rate Cazul 127/86 (Yves Ledoux) Use of vehicle in another Member State Cazul 257/86 (Commission – Italy) Exemption on import – Free samples Hotararea Curtii din 21 iunie 1988, in cauza 10/87 Cazul 249/84 (Venceslas Profant) Importation from another Member State Cazul 823/79 (Criminal proceedings against Giovanni Carciati) |
| 143 (1) (e) | 15 (3) | 146 (1) (d) | . |
| 143 (1) (f) | 28c (C) | 142 | Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents |
| 143 (1) (g) | 28 (3) (b)Anexa F (17) | 371Anexa X (B) (10) | Cazul C-169/00 (Commission – Finland) Exemption – Works of Art |
| 143 (1) (h) | 15 (4)15 (5)15 (8) | 148 (a) (b), 150 (1) (2)148 (c)148 (d) | Cazul C-97/06 (Navicon )Zero rate – Chartering of sea vessels Cazul C-185/89 (Velker) Zero rate – Provisioning of sea-going Vessels Cazul 168/84 (Günther Berkholz )Fixed establishment – Zero rate |
| 143 (1) (i) | 15 (6)15 (7)15 (9) | 148 (f)148 (e)148 (g) | Cazul C-382/02 (Cimber Air ) Zero rates – National routes |
| 143 (1) (j) | 15 (10) | 151 (1) (1) (a – d)151 (2) | – |
| 143 (1) (k) | 15 (10) | 151 (1) (1) (a – d)151 (2) | – |
| 143 (1) (l) | 15 (10) | 151 (1) (1) (a – d)151 (2) | – |
| 143 (1) (m) | 15 (10) | 151 (1) (1) (a – d) 151 (2) | – |
| 143 (1) (n) | 15 (11) | 152 | – |
| 143 (1) (o) | 15 (12) | 146 (1) (c)146 (2) | – |
| 143 (2) | – | – | – |
| 143 (2) (a) | 28c (A) (a) | 138 (1), 139 (1 (1) (2) | Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents |
| 143 (2) (b) | 28c (A) (b) | 138 (2) (a) | Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents |
| 143 (2) (c) | 28c (A) (c) | 138 (2) (b), 139 (2) | Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents |
| 143 (2) (d) | 28c (A) (d) | 138 (2) (c) | Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents |
| 143 (3) | – | – | – |
| Art. 144 Scutiri speciale legate de traficul international de bunuri | 1628c (E) | 164, 166141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202 | Cazul C-101/91(Commission – Italy) Zero rate – Victims of earthquake Cazul C-166/94 (Pezzullo Molini Pastifici Mangimifici) Interest from time of temporary importation Cazul 203/87 (Commission – Italy) Zero rate Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents |
| 144 (1) | – | – | – |
| 144 (1) (b) | 16 (1) (D)28c (E) | 141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202 | – |
| 144 (1) (c) | 16 (1) (C)28c (E) | 141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202 | – |
| 144 (1) (d) | 16 (1) (E)28c (E) | 141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202 | – |
| 144 (2) | – | – | – |
| Art. 144^1 Scutiri pentru intermediari | 15 (14) 28b (E) (3) | 149, 153 (1) (2)356 (2) (3) | Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods |
| Art. 145 Sfera de aplicare a dreptului de deducere | 1729 | 167, 173, 176, 177 398 (1 – 4) | Cazul C-96/07 (Commission-Spain)Cazul C-95/07 (Ecotrade)Cazul C-368/06 (Cedilac) Cazul C-128/05 (Commission – Austria )Passenger transport – Flat-rate taxation Cazul C-228/05 (Stradasfalti) Limitation of deductions on cyclical grounds Cazul C-440/04 (Recolta Recycling) Deduction – Knowledge of fraud Cazul C-439/04 (Axel Kittel) Deduction – Knowledge of fraud Cazul C-184/04 (Uudenkaupungin kaupunki) Deduction – Adjustment of input tax Cazul C-243/03 (Commission – France) Deduction – Capital goods financed by subsidies Cazul C-204/03 (Commission – Spain) Deduction – Subsidies Cazul C-434/03 (P. Charles) Deduction – Private/business use Cazul C-465/03 (Kretztechnik) Deduction – Issue of shares Cazul C-376/02 (Goed Wonen) Deduction Changed legislation – Legitimate expectations – Legal certainty Cazul C-33/03 (Commission – UK) Deduction – Business use of employee’s private car Cazul C-32/03 (I/S Fini H.) Taxable persons – End of business activities Cazul C-25/03 (HE (Hans U. Hundt-Eßwein) Deduction – Home office – Marital community Cazul C-137/02 (Faxworld ) Deduction – Transfer of totality of assets Cazul C-17/01 (Walter Sudholz) Special measure Cazul C-305/01 (MKG-Kraftfahrzeuge-Factoring) Exemption – Factoring Cazul C-78/00 (Commission – Italy) Refund by way of Government bonds Cazul C-16/00 (Cibo Participations) Deduction – Holding company Cazul C-102/00 (Welthgrove) Economic activities – Holding company Cazul C-150/99 (Stockholm Lindöpark) Exemption – Letting of immovable property -Golf Cazul C-142/99 (Floridienne, Berginvest )Deduction – Holding company – Dividend and interest Cazul C-136/99 (Société Monte Dei Paschi Di Siena) Refund to non-resident traders Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction Cazul C-43/96 (Commission – France) Deduction – Private use Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase Cazul C-333/91 (Sofitam (Satam) ) Deduction – Share dividends Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes Cazul C-60/90 (Polysar )Economic activities – Holding company Cazul 50/87 (Commission – France) Deduction – Restrictions Cazul 123/87 (Léa Jorion) Deduction – Invoicing requirements Cazul 89/81 (Hong Kong Trade Development Council) Services free of charge Cazul 51/76 (Verbond van Nederlandse Ondernemingen ) Capital goods |
| 145 (1) | 17 (1) | 167 | Cazul C-152/02 (Terra Baubedarf) Time of deduction |
| 145 (2) | 17 (2)17 (3)28 (3) | – 370, 371, 372, 373, 374, 391, 392 | Cazul C-435/05 (Investrand) Deduction – Services obtained prior to registration Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-177/99 (Ampafrance) Deduction – Special measure Cazul C-98/98 (Midland Bank) Deduction Direct relationship with taxable supply Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-134/97 (Skatterättsnämnden – Sweden) Cazul C-43/96 (Commission – France) Deduction – Private use Cazul C-318/96 (SPAR) Charges characterized as turnover tax Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-342/87 (Genius Holding) Deduction – VAT mentioned on invoice Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees |
| 145 (3) | – | – | – |
| 145 (4) | – | – | – |
| 145 (5) (a) | 17 (2) | – | Cazul C-435/05(Investrand) Deduction – Services obtained prior to registration Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-177/99 (Ampafrance) Deduction – Special measure Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-134/97 (Skatterättsnämnden – Sweden) Cazul C-43/96 (Commission – France) Deduction – Private use Cazul C-318/96 (SPAR) Charges characterized as turnover tax Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees |
| 145 (5) (b) | 17 (6)29 | 176398 (1 – 4) | Cazul C-155/01 (Cookies World ) Expenditures relating to supplies abroad Cazul C-409/99 (Metropol Treuhand – Michael Stadler) Deduction – Standstill Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion Cazul C-177/99 (Ampafrance) Deduction – Special measure Cazul C-305/97 (Royscot Leasing) Deduction – Business purposes – Stand-still Cazul C-43/96 (Commission – France) Deduction – Private use Cazul C-45/95 (Commission – Italy) Exemption – Goods used for exempt purposes |
| Art. 146 Conditii de exercitare a dreptului de deducere (1) | 18 (1)18 (2)18 (3)18 (4)28f (2) | -179180183178 | Cazul C-25/07 (Alicja Sosnowska) Cazul C-96/07 Ecotrade Cazul C-95/07 Ecotrade Cazul C-368/06 (Cedilac) |
| 146 (2) | – | – | – |
| Art. 147 Deducerea taxei pentru persoana impozabila cu regim mixt si persoana partial impozabila | 17 (5)19 28f29 | 173, 178 398 (1 – 4) | Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car Cazul C-16/00 (Cibo Participations) Deduction – Holding company Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion Cazul C-408/98 (Abbey National ) Deduction – Transfer of totality of goods Cazul C-142/99 (Floridienne, Berginvest) Deduction – Holding company – Dividend and interest Cazul C-136/99 (Société Monte Dei Paschi Di Siena) Refund to non-resident traders Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-85/97 (Société Financière d’lnvestissements (SFI) ) Time of chargeability – Free transport of employees Cazul C-134/97 (Victoria Film) Cazul C-43/96 (Commission – France) Deduction – Private use Cazul C-318/96 (SPAR ) Charges characterized as turnover tax Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods Cazul C-45/95 (Commission – Italy) Exemption – Goods used for exempt purposes Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase Cazul C-333/91 (Sofitam (Satam)) Deduction – Share dividends Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees Cazul 50/87 (Commission – France) Deduction – Restrictions |
| 147 (1) | – | – | – |
| 147 (2) | – | – | – |
| 147 (3) | 17 (2) | – | Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-177/99 (Ampafrance) Deduction – Special measure Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-134/97 (Victoria Film) Cazul C-43/96 (Commission – France) Deduction – Private use Cazul C-318/96 (SPAR) Charges characterized as turnover tax Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees |
| 147 (4) | – | – | – |
| 147 (5) | 17 (5) | 173 | Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase |
| 147 (6) | 19 (1) (1) | 174 | – |
| 147 (7) | 19 (2) | 174, 175 | Cazul C-98/07 (Nordania Finans și BG Factoring)Cazul C-77/01 (Empresa de Desenvolvimento) Economic activities – Holding company – Loans |
| 147 (8) | 19 (1)19 (3) | 174175 | – |
| 147 (9) | – | – | – |
| 147 (10) | – | – | – |
| 147 (11) | – | – | – |
| 147 (12) | – | – | – |
| 147 (13) | 19 (1)19 (3)20 (2) | 174175187 | – |
| 147 (14) | 17 (5) (3) | 173 | Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase |
| 147 (15) | – | – | – |
| 147 (16) | – | – | – |
| Art. 147^1 Dreptul de deducere exercitat prin decontul de taxa | 17 | 173 (1) 173 (2) (a – e) | – |
| Art. 147^2 Rambursarea taxei catre persoane impozabile neinregistrate in scopuri de TVA in Romania | 17 | 173 (1) 173 (2) (a – e) | – |
| Art. 148 Ajustarea taxei deductibile in cazul achizitiilor de servicii si bunuri, altele decat bunurile de capital | 20 (1) | 184, 185, 186 | – |
| Art. 149 Ajustarea taxei deductibile in cazul bunurilor de capital | 20 (1)20 (2) | 184, 185, 186 187 | Cazul C-184/04 (Uudenkaupungin kaupunki) Deduction – Adjustment of input tax Cazul C-63/04 (Centralan Property )Adjustment – Lease followed by transfer of freehold Cazul C-435/03 (BAT International, Newman) Taxable transactions – Stolen goods –Contraband Cazul C-378/02(Waterschap Zeeuws Vlaanderen) Deduction – Activities as ‘public authority’ – Business/non-business assets – Adjustment Cazul C-7/02 (Holin Groep )Changed legislation – Legitimate expectations Cazul C-487/01 (Gemeente Leusden ) Changed legislation – Legitimate expectations Cazul C-322/99(Hans-Georg Fischer) Withdrawal from business – Components Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities Cazul C-333/91 (Sofitam (Satam) Deduction – Share dividends Cazul 50/87 (Commission – France) Deduction Restrictions Cazul 51/76 (Verbond van Nederlandse Ondernemingen ) Capital goods |
| 149 (1) | – | – | – |
| 149 (1) (a) | 20 (4) | 189, 190 | – |
| 149 (2) | – | – | – |
| 149 (2) (a) | 20 (1) 20 (2) (1) | 184, 185, 186187 (2) (1)187 (2) (2) | Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes |
| 149 (2) b. | 20 (1)20 (2) (3) | 184, 185, 186 188 (1) (2) | Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes |
| 149 (3) | 20 (1) 20 (2) 2 | 184, 185, 186187 (1) (2)187 (1) (3) | Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes |
| 149 (4) | – | – | – |
| 149 (4) (a) | 20 (1) | 184, 185, 186 | . |
| 149 (4) (b) | – | – | – |
| 149 (4) (c) | 20 (3) | 188 | Cazul C-395/00 (Distillerie Fratelli Cipriani)Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods |
| 149 (4) (d) | – | – | – |
| 149 (5) | 20 (2)20 (3) | 187 188 | Cazul C-395/00 (Distillerie Fratelli Cipriani)Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes |
| 149 (6) | – | – | – |
| 149 (7) | 20 (5) | 191 | – |
| Art. 150 Persoana obligata la plata taxei pentru operatiunile taxabile din Romania | 21 | – | Cazul C-96/07 (Ecotrade) Cazul C-95/07 (Ecotrade) Cazul C-249/05 (Commission – Finland) Obligation to appoint of a tax representatives Cazul C-384/04 (Federation of Technological Industries ) Joint and several liability Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate Cazul C-80/02 (Loukas Vlachos) VAT mentioned on an invoice Cazul C-79/02 (Katina Petrova) VAT mentioned on an invoice Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice |
| 150 (1) | – | – | – |
| 150 (1) (a) | 21 (1) (a) | – | – |
| 150 (1) (b) | 21 (1) (b)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (1) (c) | 21 (1) (b)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (1) (d) | 21 (1) (f)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (1) (e) | 21 (1) (c)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (1) (f) | 16 (1) (E) (2)28c | – 131, 141, 143, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165 | – |
| 150 (1) (g) | – | – | – |
| 150 (1) (h) | 21 (1) (a)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (2) | – | – | – |
| 150 (2) (a) | 21 (2) (a) 28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (2) (b) | 21 (2) (b) 28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 150 (3) | 21 (1) (d) 28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| Art. 151 Persoana obligata la plata taxei pentru achizitii intracomunitare | 21 (1) (e) 28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice |
| Art. 151^1 Persoana obligata la plata taxei pentru importul de bunuri | 21 (4)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice |
| Art. 151^2 Raspunderea individuala si in solidar pentru plata taxei | 21(3)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice |
| 1512 (1) | 21(3)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 1512 (2) | 21(3)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 1512 (3) | 21(3)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 1512 (4) | 21(3)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| 1512 (5) | 21(3)28g | 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 | – |
| Art. 152 Regimul special de scutire pentru intreprinderile mici | 24 | 281, 282, 283, 284, 285, 286, 288, 289, 290, 291, 292, 294 | Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation. |
| Art. 152^1 Regimul special pentru agentiile de turism | 26 | 306, 307, 308, 309, 310 | Cazul C-200/04 (Internationale Sprach- und Studienreisen GmbH (iSt) Travel agents – Language and study trips Cazul C-291/03 (My Travel )Travel agents – Value of packages Cazul C-320/02 (Förvaltnings AB Stenholmen )Second-hand goods – Live animals Cazul C-149/01 (First Choice Holidays) Travel agents Cazul C-308/96 (Madgett and Baldwin (Howden Court Hotel)) travel agents – Transport of guests/excursions Cazul C-260/95 (DFDS) Fixed establishment – Travel agents Cazul C-331/94 (Commission – Greece) Zero rate – Circular cruises Cazul C-163/91 (Van Ginkel )Travel agents – Holiday accommodation Cazul C-74/91 (Commission – Germany) Travel agents – Taxable margin |
| Art. 152^2 Regimuri speciale pentru bunurile second-hand, opere de arta, obiecte de colectie si antichitati | 26a | 4, 35, 139, 311, 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 333, 334, 335, 336, 337, 338, 339, 340 | Cazul C-280/04 (Jyske Finans ) Exemption – Margin scheme – Sale of business assets |
| Art. 152^3 Regimul special pentru aurul de investitii | 26c | 204, 358, 359, 360, 361, 362, 363, 364, 365, 366, 367, 368, 369 | – |
| Art. 153 Inregistrarea persoanelor impozabile in scopuri de TVA | 22, 28h, 28l | -206, 207, 209, 210, 212, 213, 214, 215, 216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 237, 238, 239, 240, 241, 243, 244, 245, 246, 247, 248, 250, 251, 252, 254, 256, 257, 259, 258, 261, 262, 263, 264, 265, 266, 267, 268, 269, 270, 271, 272, 273402 (1) (2) | Cazul C-132/06(Commission – Italy) Graveyard amnesty Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation Cazul C-249/05 (Commission – Finland) Obligation to appoint of a tax representatives Cazul C-384/04 (Federation of Technological Industries ) Joint and several liability Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents |
| Art. 153^1 Inregistrarea in scopuri de TVA a altor persoane care efectueaza achizitii intracomunitare | 22 (1) (c), 22 (1) (e) | – | Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction |
| Art. 154 Prevederi generale referitoare la inregistrare | 22 (1) (d), 22 (1) (e) | – | Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction |
| Art. 155 Facturarea | 22 (3) (a)22 (3) (b) | – | Hotararea Curtii din 5 martie 2009, in cauza C-302/07 )Cazul C-90/02 (Gerhard Bockemühl) Deduction – Invoice requirements Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car Cazul C-361/96 (Grandes Sources d’Eaux Minérales Françaises) Refund to non-resident traders – Duplicate invoice Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice Cazul C-85/95 (John Reisdorf) Deduction – Loss of original invoices Cazul 123/87 (Léa Jorion) Deduction – Invoicing requirements |
| Art. 155^1 Alte documente | – | – | – |
| Art. 156 Evidenta operatiunilor | 22 (2)22 (4) | – | .Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT Cazul C-200/90 (Dansk Denkavit) Charges characterized as turnover tax |
| Art. 156^1 Perioada fiscala | 22 (4) | – | Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT Cazul C-200/90 (Dansk Denkavit) Charges characterized as turnover tax |
| Art. 156^2 Decontul de taxa | 22 (4) | – | Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT Cazul C-200/90 (Dansk Denkavit) Charges characterized as turnover tax |
| Art. 156^3 Alte declaratii | – | – | – |
| Art. 156^4 Declaratia recapitulativa | – | – | – |
| Art. 157 Plata taxei la buget | – | – | – |
| Art. 158 Responsabilitatea platitorilor si a organelor fiscale | – | – | – |
| Art. 158^1 Registrul persoanelor impozabile inregistrate ca platitori de taxa pe valoarea adaugata | – | – | – |
| Art. 159 Corectarea documentelor | – | – | – |
| Art. 160 Masuri de simplificare | – | – | – |
| 1601 | – | – | – |
| Art. 161 Dispozitii tranzitorii | – | – | – |
| Art. 161^1 Operatiuni efectuate inainte si de la data aderarii | – | – | – |
| Art. 161^2 Directive transpuse | – | – | – |
| – | 27 | 394, 395 | Cazul C-494/04 (Heintz van Landewyck) Special measure – Date of notification Cazul C-308/01 (Gil Insurance) Tax on insurance Cazul C-177/99 (Ampafrance) Deduction – Special measure Cazul C-63/96 (Werner Skripalle) Special measure – Connected persons Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector Cazul C-131/91 (Van Ginkel )Travel agents – Holiday accommodation |
| – | 27 (1) | 395 (1) | Cazul C-17/01 (Walter Sudholz) Special measure Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes Cazul 391/85 (Commission – Belgium )Taxable amount – Saloon and estate cars Cazul 138/86 (Direct Cosmetics) Taxable amount – ‘Special measure’ Cazul 5/84 (Direct Cosmetics ) Amendment of ‘special measure’ Cazul 324/82 (Commission – Belgium) Taxable amount – Catalogue price on importation |
| – | 27 (2) | 395 (2) | Cazul 5/84 (Direct Cosmetics )Amendment of ‘special measure’ |
| – | 27 (5) | 394 | Cazul C-435/03 (BAT International, Newman)Taxable transactions – Stolen goods –Contraband Cazul C-74/91 (Commission – Germany) Travel agents – Taxable margin Cazul C-97/90 (Lennartz) Deduction – Adjustment – Business purposes Cazul 391/85 (Commission – Belgium )Taxable amount – Saloon and estate cars Cazul 5/84 (Direct Cosmetics) Amendment of ‘special measure’Cazul 324/82 (Commission – Belgium) Taxable amount – Catalogue price on importation |
| Alte taxe decat TVA | 33 | – | Cazul C-426/07 (Krawczyński) Cazul C-312/06 (Garancia Biztosító) Charges characterized as turnover tax – Local business tax Cazul C-283/06 (Kögáz) Charges characterized as turnover tax – Local business tax Cazul C-333/05 (Ilona Németh )Charges characterized as turnover tax Cazul C-290/05 (Nádasdi) Cazul C-475/03 (Banca Popolare di Cremona) Charges characterized as turnover tax – IRAP Cazul C-387/01 Harald Weigel and Ingrid Weigel v. Finanazlandesdirektion für Vorarlberg Cazul C-308/01 (Gil Insurance) Tax on insurance Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax Cazul C-437/97 (Evangelischer Krankenhausverein Ikera Warenhandelsgesellschaft)Charges characterized as turnover tax Cazul C-338/97 (Commission – Netherlands) Deduction – Business use of employee’s private car Cazul C-318/96 (SPAR ) Charges characterized as turnover tax Cazul C-28/96 (Fricarnes) Charges characterized as turnover tax Cazul C-130/96 (Solisnor-Estaleiros Navais) Charges characterized as turnover tax Cazul C-347/95 (UCAL) Charges characterized as turnover tax Cazul C-370/95 (Careda ) Charges characterized as turnover tax Cazul C-234/91 (Commission – Denmark) Charges characterized as turnover tax Cazul C-208/91 (Raymond Beaulande) Charges characterized as turnover tax Cazul C-347/90 (Aldo Bozzi ) Charges characterized as turnover tax Cazul C-200/90 (Dansk Denkavit ) Charges characterized as turnover tax Cazul C-109/90 (Giant NV) Charges characterized as turnover tax Cazul 93/88 (Wisselink) Charges characterized as turnover tax Cazul 317/86 (Philippe Lambert) Charges characterized as turnover tax Cazul 252/86 (Gabriel Bergandi) Charges characterized as turnover tax Cazul 73/85 (Ferriere San Carlo v Commission) Cazul 295/84 (Rousseau Wilmot S.A., Caudry ) Charges characterized as turnover tax |
[sursa: tabel ANAF infoTVA , modificat, corectat si actualizat de CodFiscal.net]