The Advocate General clarifies the case law concerning "composite supplies" Giacomo Lindgren Zucchini
By: Lindgren Zucchini, Giacomo
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Intertax v. 149, Issues 6-7, June/July 2021, p. 586-591Summary: Advocate General (AG) Kokott recently delivered her opinion in the Frenetikexito case (Opinion AG Kokott 22 October 2020, Case C-581/19, Frenetikexito, ECLI:EU:C:2020:855) wherein she made a commendable effort to systematize and clarify the case law of the Court of Justice of the European Union (the Court) concerning "composite supplies" in the common system of value added tax (VAT). Most of the conclusions of the AG were subsequently confirmed by the Court, implying that the opinion is influential and valuable for assessing composite supplies. This case note explores this opinion in detail by discussing the issues relating to composite supplies, presenting the circumstances of the case, accounting for the opinion, and analysing the details therein. The conclusion is that the opinion, with only some exceptions, illuminates the case law of the Court concerning composite supplies. Thus, the opinion appears to constitute part of a recent trend of clarification together with certain other recent judgments.
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| OP 2141/2021/6/7-5 Transcending tax competition | OP 2141/2021/6/7-6 Has tax competition been curbed? | OP 2141/2021/6/7-7 The first tax treaties | OP 2141/2021/6/7-8 The Advocate General clarifies the case law concerning "composite supplies" | OP 2141/2021/8/9 Intertax | OP 2141/2021/8/9-1 The week of the 10 May 2021 | OP 2141/2021/8/9-10 Taxation in democratic Czechoslovakia and the independent Czech Republic |
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Resumen.
Advocate General (AG) Kokott recently delivered her opinion in the Frenetikexito case (Opinion AG Kokott 22 October 2020, Case C-581/19, Frenetikexito, ECLI:EU:C:2020:855) wherein she made a commendable effort to systematize and clarify the case law of the Court of Justice of the European Union (the Court) concerning "composite supplies" in the common system of value added tax (VAT). Most of the conclusions of the AG were subsequently confirmed by the Court, implying that the opinion is influential and valuable for assessing composite supplies. This case note explores this opinion in detail by discussing the issues relating to composite supplies, presenting the circumstances of the case, accounting for the opinion, and analysing the details therein. The conclusion is that the opinion, with only some exceptions, illuminates the case law of the Court concerning composite supplies. Thus, the opinion appears to constitute part of a recent trend of clarification together with certain other recent judgments.
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