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Restoring neutrality of VAT: the internal supply provisions

Van Der Wal, Sânne LU (2013) HARN60 20131
Department of Business Law
Abstract
Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. The actual field of application of the provisions is studied through a legal dogmatic method and by researching the implementation of the rules in the Netherlands. The provisions aim to prevent distortion of competition by making certain internal transactions taxable as supplies made for consideration. Because the provisions are optional for Member States to implement they fail to bring structural neutrality on a European level. With a more widespread... (More)
Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. The actual field of application of the provisions is studied through a legal dogmatic method and by researching the implementation of the rules in the Netherlands. The provisions aim to prevent distortion of competition by making certain internal transactions taxable as supplies made for consideration. Because the provisions are optional for Member States to implement they fail to bring structural neutrality on a European level. With a more widespread European implementation of the internal supply rules have the potential to do so, however. The self-supply of services of Art. 27 has the potential to be applied in cross-border situations and close the leak caused by the FCE Bank judgment. In addition, a more widespread use of this Article may also provide for a solution for the VAT issued in the troublesome field of public sector bodies. (Less)
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author
Van Der Wal, Sânne LU
supervisor
organization
course
HARN60 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
indirect tax, VAT, neutrality, internal supplies, internal supply, article 18(a) ECVD, article 27 ECVD, exemptions
language
English
id
3800656
date added to LUP
2014-01-24 16:16:21
date last changed
2014-01-24 16:16:21
@misc{3800656,
  abstract     = {Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. The actual field of application of the provisions is studied through a legal dogmatic method and by researching the implementation of the rules in the Netherlands. The provisions aim to prevent distortion of competition by making certain internal transactions taxable as supplies made for consideration. Because the provisions are optional for Member States to implement they fail to bring structural neutrality on a European level. With a more widespread European implementation of the internal supply rules have the potential to do so, however. The self-supply of services of Art. 27 has the potential to be applied in cross-border situations and close the leak caused by the FCE Bank judgment. In addition, a more widespread use of this Article may also provide for a solution for the VAT issued in the troublesome field of public sector bodies.},
  author       = {Van Der Wal, Sânne},
  keyword      = {indirect tax,VAT,neutrality,internal supplies,internal supply,article 18(a) ECVD,article 27 ECVD,exemptions},
  language     = {eng},
  note         = {Student Paper},
  title        = {Restoring neutrality of VAT: the internal supply provisions},
  year         = {2013},
}