Opinion of advocate general Cruz Villalón in the case TVI.
Article 11(A)(1)(a), (2)(a) and (3)(c) of Sixth Council Directive as well as Articles 73, 78(a), 79(c) of Council Directive 2006/112/EC have to be read to impose, for purposes of the calculation of the VAT on advertising services, the inclusion in the taxable amount of a tax such as the Portuguese screening tax benefiting the arts, which is due by the advertisers, but paid by the television operators by way of fiscal substitution and entered in third party suspense accounts if the decisive fiscal relationship of public law character is between the tax authorities and the television operators. 
AG CJ C‑618/11, C‑637/11 and C‑659/11

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting


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