Keywords
Summary

Keywords

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TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX - TAXABLE PERSONS - NOTARIES AND BAILIFFS PERFORMING THEIR OFFICIAL SERVICES - PERSONS WHO PROVIDE SERVICES IN THE EXERCISE OF A LIBERAL PROFESSION - WHETHER INCLUDED

( COUNCIL DIRECTIVE 77/388/EEC, ART . 4 ( 1 ), ( 2 ) AND ( 5 )*)

Summary

INASMUCH AS NOTARIES AND BAILIFFS, WHEN PERFORMING THEIR OFFICIAL SERVICES, CARRY OUT INDEPENDENTLY ECONOMIC ACTIVITIES CONSISTING IN THE SUPPLY OF SERVICES TO THIRD PARTIES, IN RETURN FOR WHICH THEY RECEIVE FEES FOR THEIR OWN ACCOUNT, THEY MUST BE REGARDED AS TAXABLE PERSONS FOR VAT PURPOSES, WITHIN THE MEANING OF ARTICLE 4 ( 1 ) AND ( 2 ) OF THE SIXTH DIRECTIVE . EVEN ASSUMING THAT, IN PERFORMING THOSE SERVICES, THEY EXERCISE THE POWERS OF A PUBLIC AUTHORITY BY VIRTUE OF THEIR

APPOINTMENT TO PUBLIC OFFICE, THEY MAY NOT ENJOY THE EXEMPTION PROVIDED FOR IN ARTICLE 4 ( 5 ) SINCE THEY PURSUE THEIR ACTIVITIES AS MEMBERS OF A LIBERAL PROFESSION, WITHOUT BEING PART OF THE PUBLIC ADMINISTRATION .