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European Value Added Tax (exams and answers)
Exams and answers for the course European Value Added Tax (TAX4005) (Please see index which exams/answers are included before purchasing)
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, UNIVERSITEIT MAASTRICHT- FACULTY OF LAW
EXAMINATION PAPER
DATE: THURSDAY 25.10.2007
TIME: 13.30 - 16.30
AVAILABLE TIME: 3 HOURS
STUDY: TAX.LAW
DAYPROGRAMME
STAGE OF STUDY: MASTER PROGRAMME+ MIC
NAME OF THE COURSE: EUROPEAN VALUED ADDED TAX
ACADEMIC YEAR: 2007/2008
YOU MAY USE:
You are allowed to use VAT Directive 2006/112, English version (RVD). You may use bi- or multilingual
dictionaries. Law dictionaries or dictionaries containing explanation are not permitted.
EXAMINATION:
The examination consists of 10 questions.
All questions have to be answered.
EXAMINATION RESULTS:
The results of this Examination will be published within 4 weeks.
(Section 50, paragraph 1 Education and Examination Regulations)
,INSTRUCTIONS:
1. Leave your student identity card on your table, as well as all the books you are allowed to use.
The books may not contain any handwritten notes or other additions.
2. Questions 1 up to and including 5 have to be answered in a separate set of sheets of paper and it
is the same to questions 6 -10.
3. You are not allowed to write left of the left margin line.
4. Always use a pen to answer the question; never use a pencil.
5. You are not allowed to use Tippex or another correction fluid.
6. Do not refer to answers in other questions.
7. Give arguments for your answers and include references to relevant legislative provisions and caselaw.
RULES OF ORDER:
1. You are not allowed to leave the exam room during the first fifteen minutes of the exam.
2. Any kind of deliberation with other students is prohibited.
3. With the exception of such electronic equipment as may be listed on the cover page, the use of electronic
equipment or cell phones is not permitted during the exams.
All electronic equipment have to be turned off and put in your bag. It is not allowed to use the clock or
calculator function of a cell phone. If any electronic equipment (i.e. cell phones) is found on a
student (in pocket or jacket) during the exam, the student's exam will be declared invalid.
4. You are not allowed to stand up and walk in the exam room or even to leave the room without
permission of one of the invigilators.
Please notify one of the invigilators if you have to leave the room, for instance to go to the lavatory.
5. When you have finished, please check all the required information at the top of each sheet of paper and
hold up your hand. One of the invigilators will come to you to receive your papers and count the number
of sheets. After submission of your paper, please leave the room quietly.
GOOD LUCK!!
, EUROPEAN VALUED ADDED TAX 25.10.07
QUESTION 1
Under which circumstances a holding company is a taxable person; please refer to the most
applying case law of any circumstance?
QUESTION 2
What are the facts and what is the crux of the decision of the Court of Justice in
Debouche and in Talsma?
QUESTION 3
What is the link and what are the differences between a fiscal unity for VAT
purposes (Article 11) and a parent company in relation to its permanent establishment; what case
law is applicable?
QUESTION 4
Vermeer Ltd, a manufacturing entity of Delft Blue tiles in Amsterdam has sold 2.500 tiles to Merkel
GmbH in Berlin. Merkel GmbH directly sold the tiles to Dumoulin S.A. in Paris. The goods are
directly forwarded from Amsterdam to Paris. What are the VAT consequences and can you think of
a way to simplify these.
QUESTION 5
Mr. A. is a lawyer (taxable person, performing taxable activities) who has always kept the deepest
attachment to the university where he graduated and gladly helps it on cases with his legal advice
given free of charge. And he wonders whether this might be a situation relevant to European VAT
law. You can help him?
QUESTION 6
a. What are the VAT-consequences of the distinction drawn by the European VAT Directive
between goods and services?
b. Germany and Austria have proposed to change the European Value Added Tax system into a
system within a general reverse charge mechanism will be applied (in the whole chain of
production and distribution). Which disadvantage(s) does this idea have?
QUESTION 7
There is a case that allows credits even for input VAT on purchases made before a VAT registered
person engages in any taxable sales.
Do you know this case? What is or might be - very shortly said - the reasoning in this case?
Is the Lennartz case a similar case? Why (not) ?
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