Definition

Value-Added Tax (VAT) (Ro.:Taxa pe valoare adaugata, Fr.: Taxe sur la valeur ajoutée)(See also: tax law, sales taxes, indirect taxes, consumption, intermediate sellers) =  a type of indirect tax which is applied to each stage of the production and sale of goods or services on the difference between the sale price and the amount invested in obtaining the product. During these stages, the intermediate sellers are collecting the tax, remitting it to the authorities. As a consequence, the final costumer is the only one in the chain who pays effectively the full amount of the VAT. 

 

Useful resources

Legislation

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF - The Council of the European Union Directive 2006/112/EC on the common system of value added tax [English]

http://www.legislation.gov.uk/ukpga/1994/23/contents -Value Added Tax Act 1994, UK [English] http://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577  - Code general des impots, Livre Premier, Premiere partie, Titre II, Capitre Premiere: Taxe sur la valeur ajoutee, France[French] 

http://www.gesetze-im-internet.de/ustg_1980/ - Umsatzsteuergesetz (Value Added Tax Act), Germany[German]

https://static.anaf.ro/static/10/Anaf/Legislatie_R/Cod_fiscal_norme_2015.htm - Legea nr. 571/2003 coroborată cu HG nr. 44/2004 privind Codul fiscal, Titlul VI, Romania [Romanian]

https://static.anaf.ro/static/10/Anaf/legislatie/L_227_2015.htm - Legea nr. 227/2015 privind Codul fiscal (Noul Cod fiscal), Titlul VII - Taxa pe valoarea adaugata, Romania [Romanian] 

Case Law

http://curia.europa.eu/juris/document/document.jsf;jsessionid=9ea7d0f130d5a91e42979b1a4fc885b7fa326798f437.e34KaxiLc3eQc40LaxqMbN4Oc3aQe0?text=&docid=128648&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=188411 - The European Court of Justice, Case C 234/11 TETS Haskovo AD, 2012

http://curia.europa.eu/juris/document/document.jsf?text=&docid=126423&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=189122 - The European Court of Justice, Case C-496/11 Portugal Telecom SGPS SA, 2012

http://curia.europa.eu/juris/document/document.jsf?text=&docid=134601&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=189732 - The European Court of Justice, Case C-275/11 GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth, 2013

http://curia.europa.eu/juris/document/document.jsf?text=&docid=144206&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=192238 - The European Court of Justice, Joint Cases C 249/12 and C 250/12 Tulica/Plavosin, 2013

http://curia.europa.eu/juris/document/document.jsf?docid=157806&doclang=EN - The European Court of Justice, Case C - 7/13 Skandia   America   Corp. (Skandia   Sverige) v Skatteverket (the Swedish taxing authoritities), 2014  

http://curia.europa.eu/juris/document/document.jsf?text=&docid=170305&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=190535 - The European Court of Justice, Case C-264/14 Skatteverket v David Hedqvist, 2015

http://curia.europa.eu/juris/document/document.jsf;jsessionid=9ea7d2dc30dd46d7a28fca034ccf8f99aa5880b32a9d.e34KaxiLc3qMb40Rch0SaxuRch90?text=&docid=165649&pageIndex=0&doclang=en&mode=lst&dir=&occ=first&part=1&cid=376700 - The European Court of Justice, Case C 183/14 Salomie and Oltean, 2015 

Online Publications 

http://www.lse.ac.uk/businessAndConsultancy/LSEEnterprise/regions/ENG/uploads/vatpolicy/CBelim-CaseStudy2-ReadingVIII.pdf - Zuidgeest, R.N.F., 2011, Treatment of Outsourced Elements of Payment Transactions Under EU VAT, International VAT Monitor, March/April 2011

https://www.kluwerlawonline.com/abstract.php?area=Journals&id=GTCJ2012051 - Lux, Michael, Schrömbges, Ulrich, Vitkauskaite, Kristina, 2012, What a Customs Lawyer Should Know about EU Value Added Tax (VAT) Law, Global Trade and Customs Journal, Volume 7, Issue 10

http://www.cyelp.com/index.php/cyelp/article/view/135 - Podlipnik, Jernej, 2012, Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law, Croatian Yearbook of European Law and Policy, Volume 8 

http://www.ey.com/Publication/vwLUAssets/VAT_exemption_of_intra-community_supplies_of_goods:_state_of_play_after_VSTR/$File/VAT%20exemption%20of%20intra-community%20supplies%20of%20goods%20state%20of%20play%20after%20VSTR.pdf - Nathoeni, Sandhya, De Wit, Walter, 2013, VAT Exemption of Intra-community Supplies of Goods: State of Play after VSTR, EC Tax Review, 2013/2

http://www.rjfp.ro/issues/Volume4_Issue1_Khan_Shadab.pdf - Khan, Azam, Shadab, Nagma, 2013, Impact of Value Added Tax (VAT) Revenue in Major States of India, Romanian Journal of Fiscal Policy, Volume 4, Issue 1(6)  

http://www.jopafl.com/uploads/issue6/PRACTICE_OF_EUROPEAN_COURT_OF_JUSTICE_REGARDING_VAT_FOR_AMERICAN_COMPANIES.pdf - Diehl, Kevin A., 2014, Practice of European Court of Justice Regarding VAT for American Companies, Journal of Public Administration, Finance and Law, Issue 6

http://www.juridice.ro/302885/solutii-noi-dupa-cauzele-tulicaplavosin.html - Udrescu, Daniel, 2014, Solutii noi dupa cauzele Tulica/Plavosin, Juridice.ro

http://www.juridice.ro/394634/tva-imobiliar-reinterpretat-dezlegarea-litigiilor-nationale-in-lumina-hotararii-cjue-in-afacerea-salomie-si-oltean.html - Costas, Cosmin Flavius, Vidrean-Capusan, Tudor, 2015, TVA imobiliar reinterpretat. Dezlegarea litigiilor nationale in lumina hotararii CJUE in afacerea Salomie si Oltean, Juridice.ro

Publications

Ecker, Thomas, 2013, A VAT/GST Model Convention, Amsterdam: IBDF

Terra, Ben, Kajus, Julie, 2015, Ghidul Directivelor europene privind TVA, Bucharest: Hamangiu

Costin, Mircea N., Costin, Calin M., 2012, Dictionar de dreptul afacerilor, Bucharest: Hamangiu, p. 905

Minea, Mircea Stefan, Costas, Cosmin Flavius, 2013, Dreptul finantelor publice. Drept fiscal, Bucharest: Hamangiu, pp. 273-330

 

By Alexandra Mureșan