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):		61986J0138
Název:
Title: 		JUDGMENT OF THE COURT OF 12 JULY 1988. DIRECT COSMETICS LTD. AND LAUGHTONS PHOTOGRAPHS LTD. V COMMISSIONERS OF CUSTOMS AND EXCISE. REFERENCE FOR A PRELIMINARY RULING FROM THE LONDON VALUE ADDED TAX TRIBUNAL. SIXTH DIRECTIVE ON VALUE ADDED TAX - AUTHORISATION OF DEROGATING MEASURES - VALIDITY. JOINED CASES 138 AND 139/86.
Publikace:
Publication:		REPORTS OF CASES 1988 PAGES 3937
Předmět (klíčová slova):
Keywords		TAXATION;VALUE ADDED TAX;
Související předpisy:
Corresponding acts:		377L0388;385X0369
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
ARTICLE 27 (1) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES EMPOWERS THE COUNCIL TO AUTHORIZE THE MEMBER STATES TO INTRODUCE SPECIAL MEASURES DEROGATING FROM THE DIRECTIVE IN ORDER TO PREVENT CERTAIN TYPES OF TAX EVASION OR AVOIDANCE. THAT PROVISION PERMITS THE ADOPTION OF A MEASURE DEROGATING FROM THE RULE SET OUT IN ARTICLE 11.A.1 (A), CONCERNING THE TAXABLE BASE FOR VALUE-ADDED TAX PURPOSES, EVEN WHERE THE TAXABLE PERSON CARRIES ON BUSINESS OF A KIND CAPABLE OF LEADING TO A REDUCTION OF THAT BASE, NOT WITH ANY INTENTION OF OBTAINING A TAX ADVANTAGE BUT FOR COMMERCIAL REASONS. SUCH CONDUCT COMES WITHIN THE CONCEPT OF AVOIDANCE WHICH, UNLIKE THAT OF EVASION WHICH INVOLVES AN ELEMENT OF INTENT, REPRESENTS A PURELY OBJECTIVE PHENOMENON. THE ADOPTION OF A DEROGATING MEASURE WHICH APPLIES ONLY TO CERTAIN TAXABLE PERSONS AMONGST THOSE WHOSE SALES METHODS LEAD TO THE AVOIDANCE OF TAX IS PERMISSIBLE ON CONDITION THAT THE RESULTANT DIFFERENCE IN TREATMENT IS
JUSTIFIED BY OBJECTIVE CIRCUMSTANCES.

Plný text judikátu (Entire text of the Judgment):