The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights
| Autor: | Andreea Iuliana PRISACARIU |
|---|---|
| Jazyk: | English<br />French<br />Romanian; Moldavian; Moldovan |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol LXX, Iss 3, Pp 67-87 (2024) |
| Druh dokumentu: | article |
| ISSN: | 1221-8464 2537-3048 |
| DOI: | 10.47743/jss-2024-70-3-5 |
| Popis: | The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the incidence of value added tax (VAT) have generated an extensive case law of the Union court. The questions addressed to the Court have focused on: analyzing hypotheses in terms of the cumulative fulfillment of conditions determining the incidence of VAT, the continuous and independent conduct of an economic activity, the qualification of specific situations as the provision of services within the meaning of the VAT Directive, the taxable status of collective management organizations, and individual cases where the special regime applicable to second hand goods, artworks, antiques, and collectibles may or may not be applicable. In the current research endeavor, we aim to map out the aspects where the case law of the Court of Justice of the European Union has impacted national law regarding value added tax, specifically the special regime applicable to second hand goods, artworks, antiques, and collectibles. |
| Databáze: | Directory of Open Access Journals |
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