Keywords
Summary

Keywords

1 . TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAX - COMMON SYSTEM OF VALUE ADDED TAX - SERVICES SUBJECT THERETO - SERVICES ANCILLARY TO THE TRANSPORT OF GOODS - COLLECTION OF THE PRICE OF THE GOODS CARRIED - SPECIFIC TREATMENT - NOT PERMISSIBLE

( SECOND COUNCIL DIRECTIVE NO 67/288 , ANNEX B , ITEM 5 )

2 . TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAX - COMMON SYSTEM OF VALUE ADDED TAX - SERVICES SUBJECT THERETO - EXEMPTION BY MEMBER STATES - CONDITIONS - MANDATORY TAXATION OF SERVICES ANCILLARY TO TRANSPORT OF GOODS

( SECOND COUNCIL DIRECTIVE NO 67/228 , ART . 6 ( 2 ), ANNEXES A , ITEM 10 , AND B , ITEM 5 )

Summary

1 . IF A CARRIER HAS UNDERTAKEN , IN ADDITION TO THE TRANSPORT OF THE GOODS , TO COLLECT THE PRICE OF THE GOODS BEFORE DELIVERING THEM TO THE CONSIGNEE ( CASH-ON-DELIVERY SYSTEM ) THE COLLECTION OF THAT PRICE IS A SERVICE ANCILLARY TO THE TRANSPORT WITHIN THE MEANING OF ANNEX B , ITEM 5 , TO THE SECOND COUNCIL DIRECTIVE NO 67/228 ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES . IT FOLLOWS THAT FOR THE PURPOSES OF THE APPLICATION OF VALUE ADDED TAX MEMBER STATES ARE NOT EMPOWERED TO TREAT AN ANCILLARY SERVICE SUCH AS THE COLLECTION OF THE CASH-ON-DELIVERY PRICE SEPARATELY FROM THE SERVICE OF THE TRANSPORT OF GOODS .

2 . THE PROVISION ' ' REGARDING ARTICLE 6 ( 2 ) ' ' IN ANNEX A , ITEM 10 , TO DIRECTIVE NO 67/228 MUST BE INTERPRETED RESTRICTIVELY IN ORDER TO SAFEGUARD THE COHERENCE OF THE NEW SYSTEM AND THE NEUTRALITY IN COMPETITION WHICH IT SEEKS TO ESTABLISH . IT FOLLOWS THAT A MEMBER STATE CANNOT INSERT INTO ITS LEGISLATION A MEASURE EXEMPTING A SERVICE LISTED IN ANNEX B SAVE IN AN EXCEPTIONAL CASE WHICH JUSTIFIES AN ADVERSE EFFECT UPON NEUTRALITY IN COMPETITION . IT MUST BE CONCLUDED THAT THE COLLECTION OF THE PRICE OF GOODS TRANSPORTED , A SERVICE ANCILLARY TO THE TRANSPORT OF GOODS , CANNOT BE EXEMPTED FROM TURNOVER TAX SINCE IT IS INCLUDED IN THE AFOREMENTIONED ANNEX B , ITEM 5 , WHICH CONTAINS THE LIST OF SERVICES COMPULSORILY TAXABLE UNDER ARTICLE 6 OF THE DIRECTIVE . THE NATIONAL COURT MUST TAKE ACCOUNT OF THE COMBINED PROVISIONS OF ARTICLE 6 ( 2 ) AND OF ANNEX B , ITEM 5 .