European Tax Law Volume 2 - Studenteneditie

Preface / V
Introduction / XIII

CHAPTER 1
The Union Customs Code / 1
Update and elaboration by Martijn Schippers
1.1 Introduction / 1
1.2 Legal sources / 2
1.2.1 The international legal (customs) framework / 2
1.2.2 The EU Customs Union / 3
1.3 General Provisions (Titles I and IX) / 4
1.3.1 The General Provisions of Title I / 4
1.3.2 Final Provisions / 9
1.4 Methods of Levying Duties (Titles II and III) / 10
1.4.1 Customs Debt and Guarantees / 11
1.4.2 Factors on the basis of which import duties are applied / 18
1.5 The System of Formalities and Supervision (Titles IV, V, VI, VII and VIII) / 36
1.5.1 Entry of Goods (Title IV) / 36
1.5.2 Customs Status, Customs Procedure, Verification, Release and Disposal of Goods (Title V) / 39
1.5.3 Release for Free Circulation (Title VI) / 43
1.5.4 Special Procedure (Title VII) / 45
1.5.5 Export and re-export (Title VIII) / 55

CHAPTER 2
Value Added Tax – the Recast VAT Directive / 57
Update and elaboration by Marie Lamensch and Madeleine Merkx
2.1 Introduction / 57
2.2 Subject Matter / 58
2.3 Scope / 61
2.4 Territorial Application / 61
2.5 Taxable Persons / 62
2.5.1 Introduction / 62
2.5.2 Any person / 62
2.5.3 Economic activity / 63
2.5.4 Continuing basis / 65
2.5.5 Independence / 65
2.5.6 Holding companies and share dealings / 66
2.5.7 Public bodies / 67
2.6 Taxable Transactions / 68
2.6.1 Supply of goods / 68
2.6.2 Intra-Community supplies / 73
2.6.3 Supply of services / 74
2.6.4 Importation of goods / 77
2.6.5 Vouchers – provisions common to supply of good and service / 77
2.6.6 New Means of Transport / 77
2.7 Place of Taxable Transactions / 78
2.7.1 Place of Supply of Goods / 79
2.7.2 Place of Intra-Community Acquisition of Goods / 81
2.7.3 Place of Supply of Services / 83
2.7.4 Place of Importation / 92
2.8 Chargeable Event and Chargeability of Tax / 93
2.8.1 Goods and services / 93
2.8.2 Intra-community acquisitions / 96
2.8.3 Imports / 96
2.9 Taxable Amount / 97
2.10 Rates / 101
2.11 Exemptions / 103
2.11.1 Exemptions without the Right to Deduction / 103
2.11.2 Exemptions Relating to Intra-Community Transactions / 116
2.11.3 Exemptions on Importation / 118
2.11.4 Exemptions on Exportation / 119
2.11.5 Exemptions Related to International Transport / 119
2.11.6 Exemptions Relating to Certain Transactions Treated as Exports / 120
2.11.7 Exemptions for the Supply of Services by Intermediaries / 120
2.11.8 Exemptions for Transactions Relating to International Trade / 121
2.12 Deductions / 123
2.12.1 Preliminary remarks / 123
2.12.2 Origin and Scope of Right of Deduction / 126
2.12.3 Refunds / 130
2.12.4 Proportional Deduction / 132
2.12.5 Rules Governing the Exercise of the Right of Deduction / 134
2.12.6 Adjustment of Deductions / 137
2.12.7 Private Use / 139
2.12.8 Deductions and Shares and Dividends / 140
2.12.9 Fraud and abusive practices / 148
2.13 Obligations of Taxable Persons and Certain Non-Taxable Persons / 152
2.13.1 Obligation to Pay / 152
2.13.2 Identification / 157
2.13.3 Invoicing / 158
2.13.4 Accounting / 167
2.13.5 Returns / 167
2.13.6 Recapitulative Statements / 168
2.13.7 Other Provisions / 169
2.13.8 Obligations in Respect of Imports / 169
2.14 Special Schemes / 170
2.14.1 Small and Medium-Sized Enterprises / 170
2.14.2 Farmers / 171
2.14.3 Travel Agents / 172
2.14.4 Second-Hand Goods, Works of Art, Collectors’ Items and Antiques / 173
2.14.5 Investment Gold / 174
2.14.6 Special schemes for reporting and remitting VAT by non-established businesses / 174
2.15 Derogations / 178
2.15.1 Derogations Applying until the Adoption of Definitive Arrangements / 178
2.15.2 Derogations Subject to Authorisation / 179
2.16 Miscellaneous / 180
2.16.1 Implementing Measures / 180
2.16.2 VAT Committee / 181
2.16.3 Conversion Rates / 184
2.16.4 Taxes Not to Be Characterised as Turnover Taxes / 184
2.17 Final Provisions / 185
2.17.1 Transitional Arrangements and Transitional Measures / 185
2.17.2 Transposition and Entry into Force / 186
2.18 Final words on the ECJ case law / 187

CHAPTER 3
Excises and Energy Taxation / 189
Update and elaboration by Ilona van den Eijnde
3.1 Introduction / 189
3.2 The Recast General Arrangements Directive / 193
3.2.1 General Provisions / 193
3.2.2 Taxable event, Time and place of chargeability, Irregularities during movement under duty suspension, Reimbursement, Remission, Exemption / 206
3.2.3 Production, Processing, Holding and Storage / 221
3.2.4 Movement of Excise Goods under a Suspension Arrangement / 222
3.2.5 Movement and Taxation of Excise Goods after Release for Consumption / 228
3.2.6 Miscellaneous / 234
3.2.7 Exercise of the Delegation and Committee on Excise Duty / 237
3.2.8 Reporting and Transitional and Final Provisions / 237
3.3 The ECMS Regulation / 238
3.3.1 General Provisions / 238
3.3.2 Implementing Provisions / 239
3.4 Mineral Oils / 250
3.4.1 The Original Rules with Regard to Mineral Oils / 250
3.4.2 The Rates on Mineral Oils / 252
3.5 Alcohol and Alcoholic Beverages / 253
3.5.1 Beer / 254
3.5.2 Wine / 255
3.5.3 Fermented Beverages other than Wine and Beer / 257
3.5.4 Intermediate Products / 258
3.5.5 Ethyl Alcohol / 258
3.6 Tobacco / 259
3.6.1 Definitions / 260
3.6.2 Provisions Applicable to Cigarettes / 261
3.6.3 Provisions Applicable to Manufactured Tobacco other than Cigarettes / 263
3.6.4 Determination of the Maximum Retail Selling Price of Manufactured Tobacco, Collection of Excise Duty, Exemptions and Refunds / 265
3.6.5 Final Provisions / 266
3.7 Environmental Taxation / 267
3.7.1 Introduction: VAT adjustments to reach environmental objectives / 267
3.7.2 Car Registration and Circulation Tax / 273
3.7.3 Plastic Tax / 278
3.8 The 2003 Directive on Energy Taxation / 279
3.8.1 The Scope / 280
3.8.2 Levels of Taxation / 282
3.8.3 Exemptions, Reductions and Tax Refunds / 286
3.8.4 Holding and Movement of Products / 291
3.8.5 Chargeable Event and Chargeability / 291
3.8.6 Final Provisions / 293

CHAPTER 4
Administrative Cooperation in the field of indirect taxes / 295
Update by Marie Lamensch and Madeleine Merkx
4.1 Legal Basis: ‘Internal Market’ or ‘Fiscal’ provisions? / 295
4.2 The Recovery Assistance Directive (applicable for direct and indirect taxes) / 296
4.2.1 History, Main Features, Scope / 296
4.2.2 Types of Recovery Assistance / 299
4.2.3 Limitations on the Obligations to Assist; National Treatment; (No) Preference / 300
4.2.4 Miscellaneous / 301
4.2.5 Evaluation of the RAD / 302
4.3 Trade Monitoring Provisions / 303
4.4 Administrative Cooperation and Combating Fraud in the Field of VAT / 304
4.4.1 Within the EU / 304
4.4.2 With third countries / 317
4.5 Administrative Cooperation in the Field of Excise Duties / 318
4.6 Administrative Cooperation in the Field of Customs Duties / 319

ANNEX I - Customs, VAT and excise legislation: territorial application / 323

Index / 327