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Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais
Nordic tax journal, 2014-05, Vol.2014 (1), p.102-122
[Peer Reviewed Journal]
ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2014-0006
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Title:
Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais
Author:
Jensen, Dennis Ramsdahl
Subjects:
C-388/11
;
Crédit Lyonnais
;
Fixed establishment
;
Global Pro Rata
;
Input VAT
;
Substance over form
;
Tax subject
Is Part Of:
Nordic tax journal, 2014-05, Vol.2014 (1), p.102-122
Description:
The issue regarding output taxation, input deduction and determination of the place of taxation in VAT law is inextricably linked with a correct fact determination. This is also the case in relation to a delimitation of the individual tax subject including the question whether related subjects/units should be acknowledged as independent tax subjects, or whether they should qualify as one subject/ one unit in a legal VAT context instead. A coherent analysis of selected ECJ rulings of relevance for the delimitation of each tax subject shows that subject delimitation in national civil law also is the predominant basis in a legal VAT context unless the law contains explicit deviations from this or should be deviated from on the basis of either abuse of law or substance over form considerations. However, in this article it is proved that case C-388/11, Crédit Lyonnais breaks with this basic premise, as the ECJ in this case ignores the subject delimitation in civil law without a convincing argumentation for the fact that the law dictates this and without referring to abuse of law or substance over form.
Publisher:
De Gruyter Open
Language:
English
Identifier:
ISSN: 2246-1809
EISSN: 2246-1809
DOI: 10.1515/ntaxj-2014-0006
Source:
De Gruyter Open Access Journals
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