Case C-368/21 a new definition of importation in the sense of VAT law? Sven Ojak
By: Ojak, Sven
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | IMPORTACION | INTERPRETACION | ALEMANIA | UNION EUROPEA
In:
EC Tax Review v. 31, n. 5, October 2022, p. 286-290Summary: Since the Eurogate II and DHL decision (judgment of 2 June 2016, Joined Cases C-226/14 and C-228/14), it has been clear that importation in the VAT context means ‘the entry of goods into the economic network’ of the Union. However, it is problematic that neither the EU VAT Directive nor the European Court of Justice (ECJ) provide a distinct definition of what is meant by this term. This article deals with the main existing theories on the interpretation of this indeterminate legal concept in the German-language literature and by the German fiscal courts. It is concluded that these theories unfortunately ignore the exposed consumption tax character of (import) VAT and therefore deliver inconsistent results in contradiction to the recent decisions of the ECJ.
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| Artículos | IEF | IEF | OP 2141-B/2022/5-6 (Browse shelf) | Available | OP 2141-B/2022/5-6 |
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| OP 2141-B/2022/5-3 Fictitious interest and dividends under tax treaties and the EU Directives | OP 2141-B/2022/5-4 Abuse of law by a Member State when designing a tax measure | OP 2141-B/2022/5-5 "Provisions primarily of a fiscal nature" | OP 2141-B/2022/5-6 Case C-368/21 | OP 2141-B/2022/6 EC Tax Review | OP 2141-B/2022/6-1 Fiscal federalism in the EU | OP 2141-B/2022/6-2 Reaching cross-border tax certainty with joint audits |
Resumen.
Since the Eurogate II and DHL decision (judgment of 2 June 2016, Joined Cases C-226/14 and C-228/14), it has been clear that importation in the VAT context means ‘the entry of goods into the economic network’ of the Union. However, it is problematic that neither the EU VAT Directive nor the European Court of Justice (ECJ) provide a distinct definition of what is meant by this term. This article deals with the main existing theories on the interpretation of this indeterminate legal concept in the German-language literature and by the German fiscal courts. It is concluded that these theories unfortunately ignore the exposed consumption tax character of (import) VAT and therefore deliver inconsistent results in contradiction to the recent decisions of the ECJ.
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