Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Supply of services – Determination of the point of reference for tax purposes

(Council Directive 77/388, Art. 9(2)(e), third indent)

Summary

A Member State maintaining legislation under which the place where an executor’s services are supplied must be determined as the place where the supplier carries on his business does not contravene the provisions of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes. The services of an executor do not fall under the third indent of Article 9(2)(e) of the Sixth Directive, since they have a specific character which distinguishes them from the services principally and habitually carried out by a lawyer, which concern the representation and defence of a person’s interests rather than the putting into effect of wishes which have crystallised. Similarly, an executor’s and a lawyer’s services cannot be regarded as similar because they do not serve the same purpose. Whereas, in the majority of cases, executors value and distribute the testator’s estate for the benefit of the recipients of their services and sometimes, especially in connection with the management of the property of minors, they protect and ensure a return on that estate, the services carried out by a lawyer seek primarily to ensure that a claim of a legal nature succeeds.

(see paras 36-37, 39-40, 42)