Uncertainties related to the autonomous concept of “Ancillary Transactions” electrónico Natalia Șvidchi
By: Șvidchi, Natalia
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Material type: 
ArticleSubject(s): 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
In:
International VAT Monitor 2022 (Volume 33), No. 4, p. 169-173Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/4-4 (Browse shelf) | Available | IVM/2022/4-4 |
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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.
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