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):		61983J0042
Název:
Title: 		JUDGMENT OF THE COURT OF 10 JULY 1984. DANSK DENKAVIT APS V MINISTERIET FOR SKATTER OG AFGIFTER. REFERENCE FOR A PRELIMINARY RULING FROM THE OSTRE LANDSRET. TURNOVER TAX (V.A.T.) : INTERNAL SYSTEM - SYSTEM FOR IMPORTATION. CASE 42/83.
Publikace:
Publication:		REPORTS OF CASES 1984 PAGES 2649 - 2683
Předmět (klíčová slova):
Keywords		TAXATION;APPROXIMATION OF LAWS;VALUE ADDED TAX;
Související předpisy:
Corresponding acts:		377L0388;157E095
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE SIXTH COUNCIL DIRECTIVE (77/388/EEC) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES DOES NOT PREVENT A MEMBER STATE FROM LAYING DOWN, IN RESPECT OF VALUE-ADDED TAX ON IMPORTS, ACCOUNTING PERIODS AND PERIODS FOR PAYMENT WHICH ARE DIFFERENT FROM THE PERIODS ALLOWED FOR PAYMENT OF THE NET TAX LIABILITY UNDER THE INTERNAL SYSTEM.

2.DIFFERENCES IN THE TIME-LIMITS PRESCRIBED BY NATIONAL LEGISLATION WITH REGARD TO THE TAXATION OF IMPORTS AND TAXATION OF DOMESTIC TRANSACTIONS MAY, IN CERTAIN CIRCUMSTANCES, CON STITUTE AN INFRINGEMENT OF ARTICLE 95 OF THE TREATY. NEVERTHELESS, TAX PERIODS WHICH SERVE AS A BASIS FOR CALCULATING THE NET TAX POSITION OF EACH TAXABLE PERSON UNDER THE INTERNAL SYSTEM NEED NOT, AS COMMUNITY LEGISLATION STANDS AT PRESENT, BE TAKEN INTO CONSIDERATION IN THE COMPARISON OF THE PERIODS FOR PAYMENT. THUS, LEGISLATION WHICH LAYS DOWN IN RESPECT OF VALUE-ADDED TAX ON IMPORTS ACCOUNTING PERIODS AND PERIODS FOR PAYMENT WHICH ARE DIFFERENT FROM THE PERIODS ALLOWED FOR PAYMENT OF THE NET TAX LIABILITY UNDER THE INTERNAL SYSTEM DOES NOT ENTAIL DISCRIMINATION WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY.

Plný text judikátu (Entire text of the Judgment):