News
return to headline pageECJ Decisions: Goed and Yeasu
Don Bosco Onroerend Goed (Taxation) [2009] EUECJ C-461/08
Sixth VAT Directive – interpretation of Articles 13B(g) and 4(3)(a) – supply of land occupied by a partly demolished building in place of which a new building is to be constructed – VAT Exemption
The Court hereby ruled:
Article 13B(g) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment, in conjunction with Article 4(3)(a) of the directive must be interpreted as meaning that the exemption from value added tax provided for in Article 13B(g) does not cover the supply of land still occupied by a dilapidated building that is to be demolished and replaced by a new building and whose demolition, paid for by the vendor, had already begun before the actual supply took place. For value added tax purposes, such supply and such demolition form a single transaction, given that, taken as a whole, the aim of the transactions was not to supply the existing building and the land it stands on but land that has not been built on, regardless of how far demolition of the old building had progressed at the moment the land was actually supplied.
http://www.bailii.org/eu/cases/EUECJ/2009/C46108.html
Yaesu Europe (Taxation) [2009] EUECJ C-433/08
Eighth VAT Directive – arrangements for the refund of VAT to taxable persons not established in the territory of the country – Annex A – application for a refund – meaning of 'signature' of that application – national legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent
The Court ruled:
'Signature' of an application for a refund of value added tax, as referred to in the specimen form set out in Annex A to the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, is a Community law notion which must be interpreted uniformly to the effect that such a refund application need not necessarily be signed by the taxable person in person and that the signature of an agent may be sufficient for those purposes.