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Table of Contents
Neutraliteit
1. Aantekeningen
1.1 Keuzevrijheid lidstaten - neutraliteit
- JP Morgan Claverhouse
1.2 Onbezoldigde belastingambtenaar
- 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 - 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 - 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
3. Jurisprudentie
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 (…)’.
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).
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.
4. Literatuur
- Swinkels, De belastingplichtige in de BTW, blz. 20-31.
- Braun Blz. 18