REFLECTION ON THE PRINCIPLE OF TAX NEUTRALITY IN THE MATTER OF VAT IN THE JURISDICTION OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU)
Autor (i): PhD. Gheorghe BONCIU
Cuvinte cheie: fiscal neutrality, value added tax, abuse of rights, proportionality, transactions, jurisprudence
Abstract:
In this article, the author analyzes the principle of VAT neutrality as reflected in the rulings of the Court of Justice of the European Union or in the Opinion of the Advocate General, which presupposes the existence of a general consumption tax on goods and services, directly proportional to the price regardless of the number of transactions that take place in the production and distribution process before the tax collection stage. The study aims at an exposition of the most current normative provisions and jurisprudential solutions meant ogive efficiency to the principle of fiscal neutrality within the European Union, ensuring the collection of VAT in a uniform and non-discriminatory way in all Member States, being the only turnover tax allowed by law. European Union. The principle of fiscal neutrality has a double meaning in the matter of value added tax. Thus, in addition to the fact that that principle constitutes, first, an expression of the general principle of equal treatment, second, the principle of fiscal neutrality implies the right of the taxable person to benefit from the full exemption from value added tax on goods and services which acquired them for the exercise of its taxable activities.
In this article, the author analyzes the principle of VAT neutrality as reflected in the rulings of the Court of Justice of the European Union or in the Opinion of the Advocate General, which presupposes the existence of a general consumption tax on goods and services, directly proportional to the price regardless of the number of transactions that take place in the production and distribution process before the tax collection stage. The study aims at an exposition of the most current normative provisions and jurisprudential solutions meant ogive efficiency to the principle of fiscal neutrality within the European Union, ensuring the collection of VAT in a uniform and non-discriminatory way in all Member States, being the only turnover tax allowed by law. European Union. The principle of fiscal neutrality has a double meaning in the matter of value added tax. Thus, in addition to the fact that that principle constitutes, first, an expression of the general principle of equal treatment, second, the principle of fiscal neutrality implies the right of the taxable person to benefit from the full exemption from value added tax on goods and services which acquired them for the exercise of its taxable activities.
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