ECJ

The Transfer Pricing adjustment does not impact on the customs value of imported goods. Judgment of the European Court of Justice of December 20th, 2017

The European Court of Justice published in December 20, 2017 a sentence (case C-529/16) that decouples the prices agreed between related entities and the customs value declared. This relation was proposed by the World Trade Organization by 2015, through the publication of the Customs Valuation and Transfer Pricing Guide. This…

Leasing operations in the VAT and its qualification as provision of service or supply of goods. Judgment of ECJ of October 4, 2017

Traditionally there has been a problem in relation to leasing operations and their qualification for VAT purposes such as provision of services or delivery of goods, since that qualification will affect to the moment the VAT becomes due and payable, as from the moment of the supply of the goods,…

VAT exemption in the intra-Community supplies of goods for supply chain. Judgment of the ECJ of July 26th, 2017. Toridas

Supply chain means those sales where there are two or more deliveries of goods (usually at an international level) but a single transport of the goods to its final destination. Where such deliveries take place within the VAT territory of the Community it is really important to establish the correct treatment…

VAT exemption on services directly related to exports. International transport of goods. Judgment of the ECJ. L.C.

Under article 146 (1) (e) of the VAT Directive 2006/112/EC, supply of services, including transport and ancillary services, which are directly linked to the export of goods are exempt from VAT. This exemption, like the one established for exports of goods, is intended to respect the principle of taxation at…

The delivery of a property as payment for a tax debt does not constitute a supply of goods subject to VAT. Judgment of the ECJ of May 11, 2017. Posnania.

In the main proceedings, the Court is asked whether the supply of a building to the Public Administration by an entity engaged in real estate transactions, as compensation for its tax debts for non-payment of taxes, constitutes a supply of goods subject to VAT, pursuant to articles 2 (1) (a)…