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Seminar notes 1 to 6 - EVAT
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All seminar notes and answers to the questions of the course European Value Added Tax (EVAT).
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Week 1 - Introduction & Fundamental Principles of EU VAT4. Questions and Cases
We kindly ask you to study and answer the below questions and cases prior to the start of
the tutorial for this week. For this week, you do NOT have to hand in printed copies of your
answers. However, your preparation and knowledge WILL be tested during the first tutorial.
Always refer to the relevant VAT Directive provisions and/or CJEU case law.
Question 1 (Radio Silence)
In our busy society, the search for rest points is an enormous task. We are overwhelmed with
all kinds of stimuli. Our mobile phones ring and vibrate all day, there is noise everywhere and
it is extremely difficult to build moments of reflection into our daily lives. Research has shown
that the average stress level in Limburg is a factor of 10 higher than elsewhere in the world.
Scientists have not yet been able to identify the exact cause of this, but it does explain the
great need in Limburg for soothing things such as cafes, beer, carnival and VAT courses.
However, the threat of public health stress calls for urgent action.
Mr. Gaap, an official at the Ministry of Public Health was in the habit of listening to the radio
while 'working'. When the ministry moved to flex-stations, he was no longer allowed to do so.
Strikingly enough, he then fell asleep during his work even more often than before. This gave
him an idea: apparently, he came to rest as soon as the radio was silent. He patented this
idea immediately. Together with a friend, mrs. Wakker, a doctor in leisure studies, he
established a foundation under Dutch Civil Law, called ‘Radio Silence’ with the aim of setting
up and operating a new non-commercial radio station in the general interest. The
foundation obtained the patent on the concept from Gaap, free of charge.
Mr. Gaap & Mrs. Wakkerà foundation
With a loan from a bank, the first thing the foundations did was to purchase studio equipment
for an amount of no less than € 100,000 + € 21,000. Gaap and Wakker then worked very
relaxed on a trial broadcast, which was, of course, advertising-free. The first broadcast was
an hour of absolute silence, followed by 2 hours of inaudible soft Argentine sousaphone
music. They then put the pilot broadcast on the Internet. An employee of the Municipality of
Maastricht came across this pilot programme - during working hours, of course. After
listening to the test broadcast, the employee was so relaxed that he immediately persuaded
his superiors to give ‘Radio Silence’ a 5-year lump sum, operating subsidy for their non-
commercial broadcasts.
a. The principle of neutrality has multiple facets. As a so-called ‘system-principle-
it is a fundamental principle of EU VAT. It is also a reflection in the field of
VAT of the general principle of equal treatment. Please explain why – in the
view of light of both of these two facets of the neutrality principle – it is
generally important for start-ups to be able to deduct the VAT which charged
to them, even before they actually carried out taxed transactions?
The start ups need to be able to deduct VAT even before they carry out taxed
transactions, because they do not need to carry the burden of paying a lot of
VAT. It is already hard to start a company and to really get it of the ground.
This also counts for start ups. They already have the intention to carry out
taxed transactions, which is no different then entrepreneurs which already
carry out taxed transactions.
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