Șvidchi, Natalia
Uncertainties related to the autonomous concept of “Ancillary Transactions” electrónico / Natalia Șvidchi
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In its judgment delivered in AJFP Caraş-Severin and DGRFP Timişoara, the ECJ has interpreted for the first time the notion of “ancillary transactions”, employed in article 288(4) of the VAT Directive. In defining this autonomous notion, the ECJ seems to indicate that a contextual link should be established with the usual business activity of the taxable person, rather than an actual one, in terms of substance. Although the practical aspects of this judgment might be limited, in this article the author argues that its importance should not be underappreciated, considering the increasing number of the economic activities carried out by the small enterprises, lato sensu, benefiting from the special VAT scheme.
IMPUESTO SOBRE EL VALOR AÑADIDO
LEGISLACION COMUNITARIA
SUJETO PASIVO
ACTIVIDADES ECONOMICAS
EMPRESAS PEQUEÑAS Y MEDIANAS
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
RUMANIA
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 4, p. 169-173
Uncertainties related to the autonomous concept of “Ancillary Transactions” electrónico / Natalia Șvidchi
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In its judgment delivered in AJFP Caraş-Severin and DGRFP Timişoara, the ECJ has interpreted for the first time the notion of “ancillary transactions”, employed in article 288(4) of the VAT Directive. In defining this autonomous notion, the ECJ seems to indicate that a contextual link should be established with the usual business activity of the taxable person, rather than an actual one, in terms of substance. Although the practical aspects of this judgment might be limited, in this article the author argues that its importance should not be underappreciated, considering the increasing number of the economic activities carried out by the small enterprises, lato sensu, benefiting from the special VAT scheme.
IMPUESTO SOBRE EL VALOR AÑADIDO
LEGISLACION COMUNITARIA
SUJETO PASIVO
ACTIVIDADES ECONOMICAS
EMPRESAS PEQUEÑAS Y MEDIANAS
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
RUMANIA
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 4, p. 169-173