In Lidl & Companhia v Fazenda Pública (ECJ Case C-106/10) the ECJ held that a vehicle tax (imposto sobre veículos) fell within Article 78(a) of Directive 2006/112/EC and therefore had to be included in the ‘taxable amount’ for VAT purposes.
Why it matters: Article 78 of Directive 2006/112/EC provides that ‘taxes duties levies and charges’ shall be included in the ‘taxable amount’.
The ECJ held that this included the Portuguese ‘imposto sobre veículos’.
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In Lidl & Companhia v Fazenda Pública (ECJ Case C-106/10) the ECJ held that a vehicle tax (imposto sobre veículos) fell within Article 78(a) of Directive 2006/112/EC and therefore had to be included in the ‘taxable amount’ for VAT purposes.
Why it matters: Article 78 of Directive 2006/112/EC provides that ‘taxes duties levies and charges’ shall be included in the ‘taxable amount’.
The ECJ held that this included the Portuguese ‘imposto sobre veículos’.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
