Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61984J0047
Název:
Title: 		JUDGMENT OF THE COURT (FOURTH CHAMBER) OF 21 MAY 1985. STAATSSECRETARIS VAN FINANCIEN V GASTON SCHUL DOUANE-EXPEDITEUR BV. REFERENCE FOR A PRELIMINARY RULING FROM THE HOGE RAAD DER NEDERLANDEN. TURNOVER TAX ON THE IMPORTATION OF GOODS SUPPLIED BY PRIVATE PERSONS. CASE 47/84.
Publikace:
Publication:		REPORTS OF CASES 1985 PAGES 1491 - 1512
Předmět (klíčová slova):
Keywords		TAXATION;APPROXIMATION OF LAWS;VALUE ADDED TAX;
Související předpisy:
Corresponding acts:		157E095;377L0388
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE PRACTICAL APPLICATION OF THE COMMON SYSTEM OF VAT INTRODUCED BY THE SIXTH DIRECTIVE HAS GIVEN RISE TO INSTANCES OF DOUBLE TAXATION IN INTRA-COMMUNITY TRADE. ALTHOUGH IT IS FOR THE COMMUNITY LEGISLATURE TO ESTABLISH A SYSTEM OF COMPLETE COMPETITIVE NEUTRALITY INVOLVING, IN CASES WHERE GOODS ARE SUPPLIED BY ONE PRIVATE PERSON TO ANOTHER PRIVATE PERSON RESIDING IN ANOTHER MEMBER STATE, FULL REMISSION OF TAX ON EXPORTATION, UNTIL SUCH A SYSTEM HAS BEEN ESTABLISHED ARTICLE 95 OF THE TREATY PREVENTS AN IMPORTING MEMBER STATE FROM APPLYING ITS VAT RULES TO IMPORTED GOODS IN A MANNER CONTRARY TO THE PRINCIPLES EMBODIED IN THAT ARTICLE. CONSEQUENTLY, PENDING THE ADOPTION OF A LEGISLATIVE SOLUTION, IN CHARGING VAT ON IMPORTS ACCOUNT MUST BE TAKEN OF THE EFFECT OF ARTICLE 95 OF THE TREATY. IT IS THEREFORE FOR THE COURT TO LAY DOWN GUIDELINES COMPATIBLE WITH ARTICLE 95 OF THE TREATY, CONSISTENT WITH THE GENERAL SCHEME OF THE SIXTH DIRECTIVE AND SUFFICIENTLY SIMPLE TO BE ABLE TO BE APPLIED IN A UNIFORM MANNER THROU
GHOUT THE MEMBER STATES.

2. WHERE A MEMBER STATE CHARGES VAT ON THE IMPORTATION, FROM ANOTHER MEMBER STATE, OF GOODS SUPPLIED BY A PRIVATE PERSON, BUT DOES NOT CHARGE VAT ON THE SUPPLY BY A PRIVATE PERSON OF SIMILAR GOODS WITHIN ITS OWN TERRITORY, THE VAT PAYABLE ON IMPORTATION MUST BE CALCULATED BY TAKING INTO ACCOUNT THE AMOUNT OF VAT PAID IN THE MEMBER STATE OF EXPORTATION THAT IS STILL CONTAINED IN THE VALUE OF THE GOODS AT THE TIME OF IMPORTATION IN SUCH A WAY THAT THAT AMOUNT IS NOT INCLUDED IN THE TAXABLE AMOUNT AND IS IN ADDITION DEDUCTED FROM THE VAT PAYABLE ON IMPORTATION. THE AMOUNT OF VAT PAID IN THE MEMBER STATE OF EXPORTATION THAT IS STILL CONTAINED IN THE VALUE OF THE GOODS AT THE TIME OF IMPORTATION IS EQUAL : IN CASES IN WHICH THE VALUE OF THE GOODS HAS DECREASED BETWEEN THE DATE ON WHICH VAT WAS LAST CHARGED IN THE MEMBER STATE OF EXPORTATION AND THE DATE OF IMPORTATION : TO THE AMOUNT OF VAT ACTUALLY PAID IN THE MEMBER STATE OF EXPORTATION, LESS A PERCENTAGE REPRESENTING THE PROPORTION BY WHICH THE GOODS HAVE DEPRE
CIATED; IN CASES IN WHICH THE VALUE OF THE GOODS HAS INCREASED OVER THAT SAME PERIOD : TO THE FULL AMOUNT OF THE VAT ACTUALLY PAID IN THE MEMBER STATE OF EXPORTATION.

Plný text judikátu (Entire text of the Judgment):