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--- karakter:neutraliteit [2021/07/13 09:23] – avdoesum
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-=====Neutraliteit=====
-  - [[Neutraliteit#Aantekeningen|Aantekeningen]]
-  - [[Neutraliteit#Regelgeving|Regelgeving]]
-  - [[Neutraliteit#Jurisprudentie|Jurisprudentie]]
-  - [[Neutraliteit#Literatuur|Literatuur]]
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-====1.	Aantekeningen====
-===1.1  Keuzevrijheid lidstaten - neutraliteit===
-  * JP Morgan Claverhouse
-  * [[Kansspelen|Kansspelen]]
-===1.2  Onbezoldigde belastingambtenaar===
-  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62016CJ0246&from=en|Enzo Di Maura]] \\ CJEU 23 November 2017, Case C-246/16, Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa, ECLI:EU:C:2017:887, para. 23
-  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62006CJ0271&from=en|Netto Supermarkt]] \\ CJEU 21 February 2008, Case C-271/06, Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin, ECLI:EU:C:2008:105, para. 21
-  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61992CJ0010&from=en|Balocchi]] \\ CJEU 20 October 1993, Case C-10/92, Maurizio Balocchi v Ministero delle Finanze dello Stato, ECLI:EU:C:1993:846, para. 25
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-====2.	Regelgeving====
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-====3.	Jurisprudentie====
-[[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:61994CJ0155&from=nl|HvJ 20 juli 1996, zaak C-155/94 (Wellcome Trust), FED 1996/577]]
-“dit beginsel houdt (…) in, dat alle economische activiteiten gelijk moeten worden behandeld (…)’.
-[[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:62017CJ0410&from=nl|A Oy, C‑410/17]]\\
-**37** It is clear from the same case-law that barter contracts, under which the consideration is by definition in kind, and transactions for which the consideration is in money are, **economically and commercially speaking**, two identical situations (judgment of 26 September 2013, Serebryannay vek, C‑283/12, EU:C:2013:599, paragraph 39 and the case-law cited).
-[[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:62018CJ0201&from=nl|Mydibel]]\\
-**47** In that regard, it suffices to observe that, in those circumstances, a taxable person who has entered into such a transaction not subject to VAT concerning a building which he owns is not, for VAT purposes, in a comparable situation to that of a taxable person who has remained the owner of a building without nterruption since the completion of the works which gave rise to the right to deduct input tax.
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-====4.	Literatuur====
-  * Swinkels, De belastingplichtige in de BTW, blz. 20-31.
-  * Braun Blz. 18
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