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23.9.2019 |
EN |
Official Journal of the European Union |
C 319/17 |
Judgment of the Court (Tenth Chamber) of 29 July 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt A v B
(Case C-388/18) (1)
(Reference for a preliminary ruling - Taxation - Harmonisation of fiscal legislation - Directive 2006/112/EC - Common system of value added tax (VAT) - Point 1 of the first sentence of Article 288 and Article 315 - Special scheme for small undertakings - Special arrangements for taxable dealers - Taxable dealer falling under the margin scheme - Annual turnover determining whether the special scheme for small undertakings is applicable - Margin or amounts received)
(2019/C 319/18)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Appellant: Finanzamt A
Respondent: B
Operative part of the judgment
Point 1 of the first sentence of Article 288 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation or a national administrative practice under which the turnover used as a reference to determine whether the special scheme for small undertakings is applicable to a taxable person falling under the special margin scheme envisaged for taxable dealers is calculated, in accordance with Article 315 of that directive, using only the profit margin made. That turnover must be established on the basis of all amounts, exclusive of value added tax, received or to be received by that taxable dealer, regardless of how those amounts will actually be taxed.