Application of VAT exemption on supplies of imported good
In VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-144/13) and Staatssecretaris van Financiën v (i) X BV (C-154/13) and (ii) Nobel Biocare Nederland BV (C-160/13) (26 February 2015) the CJEU found that the exemption attaching to supplies of prostheses was not affected by the fact that the prostheses were imported.
The three taxpayers were Dutch companies which imported dental prostheses into the Netherlands. All three cases concerned the exemption which applies to dental prostheses under the Sixth Directive (art 140(a) and (b) and 143(a)). The issue was: (i) whether the exemption applies to the intra-Community acquisition and the importation of dental prostheses; and (ii) whether the exemption also applies where the prostheses originate from a member state which has implemented derogating arrangements – and applies standard rating to the supplies.
The CJEU observed that the exemption of the supply...
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:
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
Home >Articles > VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v (i) X BV and Nobel Biocare Nederland BV
VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v (i) X BV and Nobel Biocare Nederland BV
Application of VAT exemption on supplies of imported good
In VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-144/13) and Staatssecretaris van Financiën v (i) X BV (C-154/13) and (ii) Nobel Biocare Nederland BV (C-160/13) (26 February 2015) the CJEU found that the exemption attaching to supplies of prostheses was not affected by the fact that the prostheses were imported.
The three taxpayers were Dutch companies which imported dental prostheses into the Netherlands. All three cases concerned the exemption which applies to dental prostheses under the Sixth Directive (art 140(a) and (b) and 143(a)). The issue was: (i) whether the exemption applies to the intra-Community acquisition and the importation of dental prostheses; and (ii) whether the exemption also applies where the prostheses originate from a member state which has implemented derogating arrangements – and applies standard rating to the supplies.
The CJEU observed that the exemption of the supply...
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:
