Reply: EU Tax Alert - April 2014

VAT

1. CJ rules that different VAT rates for transport by taxi or by minicab are in principle allowed (Pro Med/Logistik GmbH)
2. CJ clarifies scope of provision on fictional intra-Community supplies (DresserRand SA)
3. CJ rules that certain pension funds qualify as special investment funds for the application of the VAT exemption for management of special investment funds (ATP PensionService A/S)
4. CJ rules that deduction of VAT should be adjusted when ultimately the taxable supply does not take place (FIRIN OOD)
5. CJ concludes that input VAT relating to acquisition of client base cannot be deducted if that client base is made available free of charge (Malburg)
6. CJ rules that the supply of drugs for outpatient care is in principle not exempt from VAT (Klinikum/Dortmund gGmbH)
7. CJ rules that Belgium is allowed to tax services by travel agents for journeys outside the EU (Jetair NV)Spanish tax on capital transfers is not contrary to Sixth EU VAT Directive according to CJ (La Caixa)
8. CJ rules that healthcare lump sum constitutes consideration for provided services (Le Rayon d’Or/SARL)/Commission refers Luxembourg to CJ for its VAT rules on independent groups of persons