Resume VPL Hukum Bisnis
Resume VPL Hukum Bisnis
Resume VPL Hukum Bisnis
NIM : 11000122130261
Kelas :L
Mata Kuliah : Hukum Bisnis
Dosen Pengampu : Irawati, S.H., M.H., Umaira Hayuning Anggayasti, S.H., M.Kn.
● The “European Tax Law” is a set of regulations issued by the EU institution and
designed to provide the control of tax matters over the tax legislations of the Member
States.
● Indeed, if Member States have the power to
1. regulate the fiscal phenomenon
2. to introduce taxes
3. to modify their discipline, and
4. to ensure the implementation of the tax rules,
the EU plays a completely different role
● In fact the whole of the European fiscal regulations essentially meets the logic of the
market integration on the basis of the principles of the trading free competition
regardless to the nationality or the residence
● One of the primary aims of the program for the realizations of the common market, as
laid down in the Treaty of Rome establishing the European Economic Community,
was definitely identified in the harmonization of the tax laws of the Member States
with regard to taxation on the amount of business.
● It is also noted that the EU legislature has felt the need to reorganize the whole matter
by adopting the Directive of 11/28/2006 no. 2006/112/EC (in force since 01/01/2007),
which assumes great importance as it replaces some 33 previous Directives, becoming
today the reference text on value added tax in the European framework.
Summarizing what started above we can say that starting from 1967:
1) Common market demands for a harmonized turnover tax
2) Intra-eu commerce should be seamless and tax must not be hindrance to this goal
3) Taxations must be neutral, irrespective of the number of transactions the parties
entered into
4) A multiple stage-turnover tax matches all these requirements
Why tax consumption and not income in order to ensure an effective common market?
1) Consumption is a less mobile tax base (if compared to income)
2) Consumption is less volatile in case of fluctuations of the economic cycle
3) Consumption is a more reliable benchmark for the ability to pay an individual (as
indicator of his/her wealth)
4) Consumption taxation does not affect investment decisions
5) Consumption taxation targets only the final consumer, leaving business unaffected:
this facilitate business decisions and efficiency of the production
● A VAT taxable person is anyone who independently carries on, in any place, an
economic activity, whatever the purpose/result of the activity
● Cases of activity may include: commercial, industrial. trades, real estate, agricultural,
etc
● Illegal activities falls outside the scope of the directive when proceedings are against
the law, so VAT clearly does not apply
● Goods sold within an EU member state - VAT is charged by the supplier eg an Italian
seller to an Italian purchaser
● Goods moving from one member state to another member state to VAT registered
business - the supplier does not charge VAT, and the acquirer accounts for VAT by
“reverse charge”, ie. It happens between an Italian seller and a German Purchaser
● Goods leaving one member state for another member state to a non-VAT registered
person - VAT is charged by the supplier of the goods eg French seller to German
purchaser not in business
● Goods leaving the EU (export) to countries such as America, Australia, Asia etc - no
VAT charged is charged by the supplier. Tax may be payable in the country of
destination eg Italian seller to Indonesian purchaser
● Goods entering the EU (import) from countries such as America, Australia, Asia etc -
VAT is due at the point of import eg. Indonesia seller to UK purchaser. Note also that
import may be payable. Unlike VAT paid by a business purchaser, custom duties are
not recoverable and represent a cost.
● Although the same general principles of VAT apply throughout the EU, the
administration of VAT is delegated to the individual states. Therefore there are a
number of national differences in the way in which VAT is administered within the
EU.
● Examples:
Option to tax: Certain member states allow businesses to convert supplies which may
be exempt from VAT into taxable supplies eg. supplies related to real estate, financial
services etc. This allows the supplier to recover VAT on costs incurred.
● Cash accounting scheme: subject to conditions and turnover limits, businesses may
account for VAT only on payments received rather than invoices issued. This avoids
bad debts and helps cash flow.
● Annual accounting scheme: generally VAT returns are submitted monthly or quarterly,
however subject to conditions and turnover limits, businesses may make annual VAT
returns only. Note the rules for VAT returns differ in the member states.
● There are a number of special arrangements within the member states.
● The greatest number of decisions of the ECJ certainly refers to the value added tax,
given the typically European nature of this form of taxation.
● However, it is significant that the Court of Justice in this area shows a trend
characterized essentially by a mere reconnaissance of the existing rules, refusing to
develop general principles to be utilized also for the discipline of other taxes.
Particularly, the attitude of recognition is expressed through the detailed description of
the rules laid down in EU measures of the secondary legislation (especially in the
Directives concerning VAT) and through the clarification by way of interpretation of
the semantic latitude taken by those rules.
● It is true that the case law of ECJ has contributed significantly to single out the
essential features of VAT on the basis of the rules set out in the various Directives: it
was so recognized the legal nature of the tribute as a consumption tax; the qualifying
elements of the VAT discipline have been identified in the general taxation of trading
activities, in the proportionality of the rate, in the character of tax neutrality and in the
multi-step procedure for the taxation of the several operations; the tax assumption has
been determined with regard to the objective elements and to the subjective elements.
● Sometimes, the attitude to the reconnaissance of the existing regulation operated by
the Court of Justice with regard to the VAT is going to be reduced in order to permit
some reconstructions of the legal framework characterized by an evident "creative"
spirit. Thus, in relation to the issue of the possible duplication of taxation on the same
basis, the Court of Justice has defined the principle of prohibition of double taxation,
not finding a specific normative reference (case 5.5.1982, C-15/81, Schul; case
25.2.1988, C- 299/86, Drexl).