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Document 61990CJ0109
Tuomion tiivistelmä
Tuomion tiivistelmä
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Tax provisions - Harmonization of laws - Turnover tax - Common system of value added tax - Levying of national taxes which cannot be characterized as turnover taxes - Permissible - Concept of "turnover taxes" - Scope - Special tax on performances and entertainments - Excluded
(Council Directive 77/388, Art. 33)
It is apparent from Article 33 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes that Member States may introduce indirect taxes, provided that those taxes cannot be characterized as turnover taxes. In order to decide whether a given tax can be so characterized it is necessary, in particu lar, to determine whether it has the effect of compromising the functioning of the common system of value added tax by levying a charge on the movement of goods and services and on commercial transactions in a way comparable to value added tax.
A special tax on performances and entertainments introduced by a commune under a tax regulation, under which any person who habitually or occasionally organizes public performances or entertainments within the commune and requires those attending or participating to pay an entrance fee must pay a special tax on the gross amount of all receipts, does not possess the characteristics of a turnover tax within the meaning of that provision if it is established that the tax in question:
(i) applies only to a limited category of goods and services and thus is not a general tax;
(ii) is not charged at each stage of the production and distribution process, since it is imposed annually on the aggregate receipts of taxable undertakings; and
(iii) is not levied on the value added at each transaction but on the gross amount of all receipts, so that it is impossible to establish precisely what fraction of the tax charged on each sale or service may be regarded as having been passed on to the consumer.