Einde inhoudsopgave
Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.6.2
7.6.2 Case 2
dr. S.T.M. Beelen, datum 01-03-2010
- Datum
01-03-2010
- Auteur
dr. S.T.M. Beelen
- JCDI
JCDI:ADS297066:1
- Vakgebied(en)
Omzetbelasting / Algemeen
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Richtlijnen EU
Voetnoten
Voetnoten
See opinion of A-G Mengozzi of 22 December 2008 in Case C-515/07, Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën: ‘76. As regards the extension of the scheme for the mixed use of capital goods to capital services, it should first of all be noted that there is no provision in the Sixth Directive governing the use for a taxable person’s private purposes of a capital service allocated to his business. Indeed, as has already been pointed out, Article 6(2), first subparagraph, (a) of the Sixth Directive refers only to goods. Also, Article 6(2), first subparagraph, (b) of the directive treats as supplies of services for consideration only supplies of services carried out free of charge by the taxable person for himself or members of his staff and not those by third parties.’
Art. 206.IV.2.6°.b. of Annex II to the CGI.
Art. 206.IV.2.10° of Annex II to the CGI.
The same case, but now the car is purchased by a leasing company and leased (operational lease) by the leasing company to the employer.
Netherlands
As in 6.1., however, when the ‘standstill’ input tax block is lifted, it is uncertain whether the employer makes a deemed supply and has to account for output VAT, since a deemed supply of services is not considered to take place when services are purchased from a third party.1 If there is no deemed supply, part of the input VAT will possibly not be deductible as not being attributable to taxable supplies.
United Kingdom
The input tax block is lifted to allow 50% of the VAT on the services of leasing to be treated as the employer’s input tax.
Germany
As in case 6.1.
France
Input VAT is deductible by the leasing company.2 However, the employer is not allowed to recover VAT on the lease.3