Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount

(Council Directive 2006/112, Art. 78, first para., (a))

Summary

A vehicle tax, the chargeable event for which is linked directly to the supply of a vehicle falling within the ambit of that tax and which is paid by the supplier of that vehicle, is covered by the definition of ‘taxes, duties, levies and charges’ for the purpose of point (a) of the first paragraph of Article 78 of Directive 2006/112 on the common system of value added tax and must, pursuant to that provision, be included in the taxable amount for value added tax on the supply of that vehicle.

Sums paid by the supplier by way of that vehicle tax by reason of the manufacture, assembly, admission or import into Portuguese territory of vehicles that must be registered in Portugal are, therefore, included in the value of the vehicle supplied. The purchaser of a vehicle subject to that vehicle tax, paid by the supplier of that vehicle in his own name and on his own behalf, pays, therefore, for a previous transaction carried out by that taxable person.

(see paras 34, 37, 42, operative part)