Arresten Indirecte Belastingen
Inhoudsopgave
Week 1: Rode draad en overzicht van de colleges, EU beginselen en HvJ EU...................................................6
HvJ 19 januari 1982, 8/81 (Ursula Becker)...........................................................................................................6
HvJ C-319/12, MDDP............................................................................................................................................6
HR 10 augustus 2007 ECLI:NL:HR:2007:AZ3758, BNB 2007/277 (wandelvierdaagse)........................................6
HvJ 8 oktober 1987 (Kolpinghuis).........................................................................................................................7
HvJ EU Halifax, 21 feb 2006, C-255/02.................................................................................................................7
HvJ EU Kittel en Recolta, 6 juli 2006, C-439/04....................................................................................................7
HvJ 6 oktober 1982, 283/81 (CLIFIT)....................................................................................................................7
Week 2: De ondernemer als belastingplichtige...............................................................................................9
HvJ EU 27-01-2000, C-23/98 (Heerma)................................................................................................................9
HvJ EU 23-03-2006, C-210/04 (FCE Bank)............................................................................................................9
HvJ EU 17-09-2016, C-7/13 (Skandia USA)...........................................................................................................9
HR 25 januari 1984, ECLI:NL:HR:1984:AW8677, BNB 1984/90...........................................................................9
HvJ EU 26-09-1996, C-230/94 (Enkler).................................................................................................................9
HvJ EU 20-06-2013, C-219/12 (Fuchs)................................................................................................................10
HvJ EU 01-04-1982, nr. 89/81 (Hong Kong Trade).............................................................................................10
HvJ EU 15 september 2011, gevoegde zaken C-180/10 en C-181/10, Staby en Kuc.........................................10
Rechtbank Den Haag, 11 augustus 2022, Zaak 20_8147 (Motorclub)..............................................................10
HR 30 augustus 1996, BNB 1996/391 (Omroep-arrest).....................................................................................11
HR 15 December 1999, BNB 2000/128 (zeehondencreche)...............................................................................11
Tweede Y-veren arrest (BNB 1987/189).............................................................................................................12
British Tourist Association (BNB 1988/147).......................................................................................................12
Musische vorming (BNB 1989/245)...................................................................................................................12
Cultuur Filosofische Bibliotheek (BNB 1993/256)..............................................................................................12
HvJ EU 29-10-2009, C-246/08 (Commissie / Finland)........................................................................................13
HvJ EU 12-052016, C-520/15 (Gemeente Borsele).............................................................................................13
HvJ EU 18-10-2007, C-355/06 (Van der Steen)..................................................................................................14
HvJ EU 27-01-2000, C-23/98 (Heerma)..............................................................................................................14
HvJ EU 13 juni 2019, zaak C-420/18, IO (‘Zelfstandig’)......................................................................................15
HvJ EU 14-02-1985, nr. 268/83 (Rompelman)...................................................................................................15
HvJ EU 29-02-1996, nr. 110/94 (INZO)...............................................................................................................15
HvJ EU 03-03-2005, C-32/03 (Fini H)..................................................................................................................15
HvJ EU 20-06-1991, C-60/90 (Polysar)...............................................................................................................15
1
, HvJ EU 14-11-2000, C-142/99 (Floridienne).......................................................................................................16
HvJ EU 05-07-2018, C-320/17 (Marle Participations)........................................................................................16
HvJ EU 20-06-1996, C-155/94 (Wellcome Trust)................................................................................................16
HvJ EU 11-07-1996, C-306/94 (Regié Dauphinoise)...........................................................................................16
HvJ EU 06-02-1997, C-80/95 (Harnas & Helm)..................................................................................................16
Conclusie A-G in C-249/17 (Ryanair)..................................................................................................................16
HR 11 oktober 2013, nr. 11/5105, BNB 2014/7.................................................................................................16
HR 18 februari 2022, nr. 19/03185....................................................................................................................17
Gerechtshof Amsterdam, 29 maart 2022, 21/00100 tot en met 21/00102......................................................18
Resolutie van 18 februari 1991, nr BV91/1347, HvJ EU 09-04-2013, C-85/11 (Commissie vs. Ierland), HvJ EU
25-04-2013, C-65/11 (Commissie vs. Ierland)....................................................................................................20
HvJ EU 17-10-1989, 231/87 (Carpenato Piacentino).........................................................................................20
HvJ EU 29 oktober 2015, zaak C-174/14, Saudaçor...........................................................................................20
Week 3: Belastbaar feit, maatstaf van heffing, verschuldigdheid en tarief....................................................21
HvJ Cooperatieve Aardappelenbewaarplaats....................................................................................................21
HvJ Apple and Pear Development Council.........................................................................................................21
HvJ Tolsma..........................................................................................................................................................21
HvJ Town & Country Factors..............................................................................................................................21
HvJ Kennemer Golf.............................................................................................................................................21
HvJ Naturally Yours Cosmetics...........................................................................................................................22
Hof van Justitie, 2-6-1994, C-33/93 (Empire Stores)..........................................................................................22
HvJ Fillibeck........................................................................................................................................................22
HvJ Kuwait Petroleum........................................................................................................................................23
Hof van Justitie, 18-7-2007, C-277/05 (Société Thermale d’Eugénie-des-Bains)...............................................23
HvJ Air France-KLM............................................................................................................................................23
HvJ Borsele (zie ook week 2)..............................................................................................................................23
HvJ EU 2 juni 2016, zaak C-263/15, Lajvér (ECLI:EU:C:2016:392)......................................................................23
HvJ MEO.............................................................................................................................................................24
HvJ Card Protection Plan....................................................................................................................................24
HvJ Levob............................................................................................................................................................24
HvJ Charles & Charles-Tijmens...........................................................................................................................24
HvJ EMI...............................................................................................................................................................24
HvJ BUPA............................................................................................................................................................25
Hof van justitie, 24-10-1996, C-288/94 (Argos Distributors Ltd).......................................................................25
Hof van Justitie, 5-5-1994, C-38/93 (Glawe)......................................................................................................25
HvJ, 14-7-1998, C-172/96 (First National Bank of Chicago)...............................................................................25
Hof van Justitie, 10-7-2008, C-484/06 (Koninklijke Ahold NV)...........................................................................25
HR 19 oktober 2018, ECLI:NL:HR:2018:1836 (gemeente Barendrecht) en (gemeente Brielle), r.o. 2.3.5.........26
2
, Hof van Justitie, 27-10-1993, C-281/91 (Muys & De Winter)............................................................................26
Hof van Justitie, 1 juli 1982, 222/81 (BAZ Bausystem)......................................................................................26
HvJ 28-7-2011, C-106/10, Lidl & Companhia.....................................................................................................26
HvJ 1-6-2006, C-98/05, De Dankse Bilimportører..............................................................................................26
Hof Amsterdam 16 oktober 1979, BNB 1981/110.............................................................................................27
HvJ 3 juli 1997, zaak C-330/95 (Goldsmiths (Jewellers) Ltd)..............................................................................27
Hof van Justitie, 24-10-1996, C-317/94 (Elida Gibbs Ltd)..................................................................................27
Hof van Justitie, 16-1-2014, C-300/12 (Ibero Tours)..........................................................................................28
HvJ EU 11 maart 2020, zaak C-802/19, Firma Z.................................................................................................29
HvJ 22-10-1998, C-308/96 (Madgett & Baldwin)...............................................................................................30
HvJ 6-10-2005, C-291/03 (MyTravel).................................................................................................................30
HR BNB 2008/2...................................................................................................................................................30
HvJ EU 18-1-2018, C-463/16 (Stadion Amsterdam)...........................................................................................31
HvJ 6-5-2010, C-94/09 (Commissie tegen Frankrijk)..........................................................................................31
HvJ 6-7-2006, C-251/05, Talacre Beach Caravan...............................................................................................31
Week 4: Diensten......................................................................................................................................... 32
HvJ Levob............................................................................................................................................................32
HvJ Faaborg-Gelting-Linien................................................................................................................................32
HR 1 maart 2002, ECLI:NL:HR:2002:AD9708.....................................................................................................32
HvJ Maierhofer, C-315/00..................................................................................................................................32
HvJ Skandia en Danske.......................................................................................................................................32
Week 5: Levering van goederen................................................................................................................... 33
HvJ SAFE.............................................................................................................................................................33
HvJ Van Dijk........................................................................................................................................................33
HvJ Dressuurstal Jespers....................................................................................................................................33
HvJ Eon Aset Menidjmunt..................................................................................................................................33
HvJ Auto Lease Holland......................................................................................................................................33
Week 6: Intracommunautaire leveringen en verwervingen, carrouselfraude................................................34
HvJ Ablessio........................................................................................................................................................34
HvJ C285/09 Zaak R (7 december 2010)............................................................................................................34
HvJ C-273/11 Mecsek-Gabona...........................................................................................................................34
HvJ C-353/03, C-355/03, C-484/03 Optigen, Fulcrum, Bondhouse..................................................................34
Week 7 en 8: Vrijstellingen, aftrek en teruggaaf...........................................................................................35
HvJ EU 18 juli 2013, nr. C-26/12 (PPG Holdings)................................................................................................35
HR 25 maart 1998, BNB 1998/181 en HR 1 mei 2015, V-N 2015/23.18............................................................35
HvJ EU 20 juni 2013, nr. C-653/11 (Paul Newey)...............................................................................................36
HvJ EU 14 september 2017, nr. C-132/16 (Iberdrola)........................................................................................36
3
, HvJ EU 6 februari 2003, nr. C-185/01 (Autolease Holland) (Duitse Zaak).........................................................36
HvJ EU 15 mei 2019 nr. C-235/18 (Vega International).....................................................................................36
HvJ EU 22 oktober 2015, nr. C-126/14 (Sveda)..................................................................................................36
HvJ EU 13 maart 2008, nr. C-437/06 (Securenta)..............................................................................................37
HvJ EU 29 oktober 2009, nr. C-29/08 (AB SKF)...................................................................................................37
HvJ EU 8 november 2018, nr. C-502/17 (C&D Foods)........................................................................................37
Week 9: Onroerend goed............................................................................................................................. 38
A-G 3 januari 2022.............................................................................................................................................38
Hoge Raad, 19-11-2010, 08/01021....................................................................................................................38
Hof van Justitie (Kozuba arrest): 16 november 2017.........................................................................................39
Hof Den Bosch, 5 maart 2020, 19/00177, ECLI:NL:GHSHE:2020:834 (Renovatie postgebouw)........................39
Hof Den Bosch 5 maart 2020,19/00320, ECLI:NL:GHSHE:2020:839..................................................................39
HR 7 december 2012, nr. 10/02532...................................................................................................................40
HR 20 april 2018 nr. 16/03303...........................................................................................................................40
Week 10: Overdrachtsbelasting.................................................................................................................... 41
HR Portacabin....................................................................................................................................................41
Week 11: Bijzondere regelingen en administratieve verplichtingen..............................................................42
HvJ EU 02 mei 2019, ECLI:EU:C:2019:348 (Akvilė Jarmuškienė)........................................................................42
HvJ EU 19 december 2018, zaak C-552/17, Alpenchalets Resorts.....................................................................42
HvJ EU 9 december 2010, Minerva Kulturreisen................................................................................................42
Week 14: Douane........................................................................................................................................ 43
HvJ 28-01-1999 Van der Kooy C-181/97............................................................................................................43
HvJ (Wandel, Liberexim).....................................................................................................................................43
BNB 2003/252....................................................................................................................................................43
HvJ Eurogate I (C-28/11)....................................................................................................................................43
Zaak X, C-480/12................................................................................................................................................44
HvJ Eurogate II C-226/14 en 228/14..................................................................................................................44
HvJ Federal Express, C-26/18.............................................................................................................................44
HvJ EU, UB zaak C-489/20..................................................................................................................................44
HvJ Profitube arrest (C– 165/11)........................................................................................................................44
C-435/03 (British American Tobacco)................................................................................................................44
C-494/04 (Heintz van Landewijck).....................................................................................................................44
C-273/12 (Harry Winston)..................................................................................................................................45
C-550/11 (PIGI)...................................................................................................................................................45
HvJ Jezovnik, C-528/17.......................................................................................................................................45
HR BNB 1999/418-419.......................................................................................................................................45
Zaak C-714/20, U.I. Srl.......................................................................................................................................45
4
Inhoudsopgave
Week 1: Rode draad en overzicht van de colleges, EU beginselen en HvJ EU...................................................6
HvJ 19 januari 1982, 8/81 (Ursula Becker)...........................................................................................................6
HvJ C-319/12, MDDP............................................................................................................................................6
HR 10 augustus 2007 ECLI:NL:HR:2007:AZ3758, BNB 2007/277 (wandelvierdaagse)........................................6
HvJ 8 oktober 1987 (Kolpinghuis).........................................................................................................................7
HvJ EU Halifax, 21 feb 2006, C-255/02.................................................................................................................7
HvJ EU Kittel en Recolta, 6 juli 2006, C-439/04....................................................................................................7
HvJ 6 oktober 1982, 283/81 (CLIFIT)....................................................................................................................7
Week 2: De ondernemer als belastingplichtige...............................................................................................9
HvJ EU 27-01-2000, C-23/98 (Heerma)................................................................................................................9
HvJ EU 23-03-2006, C-210/04 (FCE Bank)............................................................................................................9
HvJ EU 17-09-2016, C-7/13 (Skandia USA)...........................................................................................................9
HR 25 januari 1984, ECLI:NL:HR:1984:AW8677, BNB 1984/90...........................................................................9
HvJ EU 26-09-1996, C-230/94 (Enkler).................................................................................................................9
HvJ EU 20-06-2013, C-219/12 (Fuchs)................................................................................................................10
HvJ EU 01-04-1982, nr. 89/81 (Hong Kong Trade).............................................................................................10
HvJ EU 15 september 2011, gevoegde zaken C-180/10 en C-181/10, Staby en Kuc.........................................10
Rechtbank Den Haag, 11 augustus 2022, Zaak 20_8147 (Motorclub)..............................................................10
HR 30 augustus 1996, BNB 1996/391 (Omroep-arrest).....................................................................................11
HR 15 December 1999, BNB 2000/128 (zeehondencreche)...............................................................................11
Tweede Y-veren arrest (BNB 1987/189).............................................................................................................12
British Tourist Association (BNB 1988/147).......................................................................................................12
Musische vorming (BNB 1989/245)...................................................................................................................12
Cultuur Filosofische Bibliotheek (BNB 1993/256)..............................................................................................12
HvJ EU 29-10-2009, C-246/08 (Commissie / Finland)........................................................................................13
HvJ EU 12-052016, C-520/15 (Gemeente Borsele).............................................................................................13
HvJ EU 18-10-2007, C-355/06 (Van der Steen)..................................................................................................14
HvJ EU 27-01-2000, C-23/98 (Heerma)..............................................................................................................14
HvJ EU 13 juni 2019, zaak C-420/18, IO (‘Zelfstandig’)......................................................................................15
HvJ EU 14-02-1985, nr. 268/83 (Rompelman)...................................................................................................15
HvJ EU 29-02-1996, nr. 110/94 (INZO)...............................................................................................................15
HvJ EU 03-03-2005, C-32/03 (Fini H)..................................................................................................................15
HvJ EU 20-06-1991, C-60/90 (Polysar)...............................................................................................................15
1
, HvJ EU 14-11-2000, C-142/99 (Floridienne).......................................................................................................16
HvJ EU 05-07-2018, C-320/17 (Marle Participations)........................................................................................16
HvJ EU 20-06-1996, C-155/94 (Wellcome Trust)................................................................................................16
HvJ EU 11-07-1996, C-306/94 (Regié Dauphinoise)...........................................................................................16
HvJ EU 06-02-1997, C-80/95 (Harnas & Helm)..................................................................................................16
Conclusie A-G in C-249/17 (Ryanair)..................................................................................................................16
HR 11 oktober 2013, nr. 11/5105, BNB 2014/7.................................................................................................16
HR 18 februari 2022, nr. 19/03185....................................................................................................................17
Gerechtshof Amsterdam, 29 maart 2022, 21/00100 tot en met 21/00102......................................................18
Resolutie van 18 februari 1991, nr BV91/1347, HvJ EU 09-04-2013, C-85/11 (Commissie vs. Ierland), HvJ EU
25-04-2013, C-65/11 (Commissie vs. Ierland)....................................................................................................20
HvJ EU 17-10-1989, 231/87 (Carpenato Piacentino).........................................................................................20
HvJ EU 29 oktober 2015, zaak C-174/14, Saudaçor...........................................................................................20
Week 3: Belastbaar feit, maatstaf van heffing, verschuldigdheid en tarief....................................................21
HvJ Cooperatieve Aardappelenbewaarplaats....................................................................................................21
HvJ Apple and Pear Development Council.........................................................................................................21
HvJ Tolsma..........................................................................................................................................................21
HvJ Town & Country Factors..............................................................................................................................21
HvJ Kennemer Golf.............................................................................................................................................21
HvJ Naturally Yours Cosmetics...........................................................................................................................22
Hof van Justitie, 2-6-1994, C-33/93 (Empire Stores)..........................................................................................22
HvJ Fillibeck........................................................................................................................................................22
HvJ Kuwait Petroleum........................................................................................................................................23
Hof van Justitie, 18-7-2007, C-277/05 (Société Thermale d’Eugénie-des-Bains)...............................................23
HvJ Air France-KLM............................................................................................................................................23
HvJ Borsele (zie ook week 2)..............................................................................................................................23
HvJ EU 2 juni 2016, zaak C-263/15, Lajvér (ECLI:EU:C:2016:392)......................................................................23
HvJ MEO.............................................................................................................................................................24
HvJ Card Protection Plan....................................................................................................................................24
HvJ Levob............................................................................................................................................................24
HvJ Charles & Charles-Tijmens...........................................................................................................................24
HvJ EMI...............................................................................................................................................................24
HvJ BUPA............................................................................................................................................................25
Hof van justitie, 24-10-1996, C-288/94 (Argos Distributors Ltd).......................................................................25
Hof van Justitie, 5-5-1994, C-38/93 (Glawe)......................................................................................................25
HvJ, 14-7-1998, C-172/96 (First National Bank of Chicago)...............................................................................25
Hof van Justitie, 10-7-2008, C-484/06 (Koninklijke Ahold NV)...........................................................................25
HR 19 oktober 2018, ECLI:NL:HR:2018:1836 (gemeente Barendrecht) en (gemeente Brielle), r.o. 2.3.5.........26
2
, Hof van Justitie, 27-10-1993, C-281/91 (Muys & De Winter)............................................................................26
Hof van Justitie, 1 juli 1982, 222/81 (BAZ Bausystem)......................................................................................26
HvJ 28-7-2011, C-106/10, Lidl & Companhia.....................................................................................................26
HvJ 1-6-2006, C-98/05, De Dankse Bilimportører..............................................................................................26
Hof Amsterdam 16 oktober 1979, BNB 1981/110.............................................................................................27
HvJ 3 juli 1997, zaak C-330/95 (Goldsmiths (Jewellers) Ltd)..............................................................................27
Hof van Justitie, 24-10-1996, C-317/94 (Elida Gibbs Ltd)..................................................................................27
Hof van Justitie, 16-1-2014, C-300/12 (Ibero Tours)..........................................................................................28
HvJ EU 11 maart 2020, zaak C-802/19, Firma Z.................................................................................................29
HvJ 22-10-1998, C-308/96 (Madgett & Baldwin)...............................................................................................30
HvJ 6-10-2005, C-291/03 (MyTravel).................................................................................................................30
HR BNB 2008/2...................................................................................................................................................30
HvJ EU 18-1-2018, C-463/16 (Stadion Amsterdam)...........................................................................................31
HvJ 6-5-2010, C-94/09 (Commissie tegen Frankrijk)..........................................................................................31
HvJ 6-7-2006, C-251/05, Talacre Beach Caravan...............................................................................................31
Week 4: Diensten......................................................................................................................................... 32
HvJ Levob............................................................................................................................................................32
HvJ Faaborg-Gelting-Linien................................................................................................................................32
HR 1 maart 2002, ECLI:NL:HR:2002:AD9708.....................................................................................................32
HvJ Maierhofer, C-315/00..................................................................................................................................32
HvJ Skandia en Danske.......................................................................................................................................32
Week 5: Levering van goederen................................................................................................................... 33
HvJ SAFE.............................................................................................................................................................33
HvJ Van Dijk........................................................................................................................................................33
HvJ Dressuurstal Jespers....................................................................................................................................33
HvJ Eon Aset Menidjmunt..................................................................................................................................33
HvJ Auto Lease Holland......................................................................................................................................33
Week 6: Intracommunautaire leveringen en verwervingen, carrouselfraude................................................34
HvJ Ablessio........................................................................................................................................................34
HvJ C285/09 Zaak R (7 december 2010)............................................................................................................34
HvJ C-273/11 Mecsek-Gabona...........................................................................................................................34
HvJ C-353/03, C-355/03, C-484/03 Optigen, Fulcrum, Bondhouse..................................................................34
Week 7 en 8: Vrijstellingen, aftrek en teruggaaf...........................................................................................35
HvJ EU 18 juli 2013, nr. C-26/12 (PPG Holdings)................................................................................................35
HR 25 maart 1998, BNB 1998/181 en HR 1 mei 2015, V-N 2015/23.18............................................................35
HvJ EU 20 juni 2013, nr. C-653/11 (Paul Newey)...............................................................................................36
HvJ EU 14 september 2017, nr. C-132/16 (Iberdrola)........................................................................................36
3
, HvJ EU 6 februari 2003, nr. C-185/01 (Autolease Holland) (Duitse Zaak).........................................................36
HvJ EU 15 mei 2019 nr. C-235/18 (Vega International).....................................................................................36
HvJ EU 22 oktober 2015, nr. C-126/14 (Sveda)..................................................................................................36
HvJ EU 13 maart 2008, nr. C-437/06 (Securenta)..............................................................................................37
HvJ EU 29 oktober 2009, nr. C-29/08 (AB SKF)...................................................................................................37
HvJ EU 8 november 2018, nr. C-502/17 (C&D Foods)........................................................................................37
Week 9: Onroerend goed............................................................................................................................. 38
A-G 3 januari 2022.............................................................................................................................................38
Hoge Raad, 19-11-2010, 08/01021....................................................................................................................38
Hof van Justitie (Kozuba arrest): 16 november 2017.........................................................................................39
Hof Den Bosch, 5 maart 2020, 19/00177, ECLI:NL:GHSHE:2020:834 (Renovatie postgebouw)........................39
Hof Den Bosch 5 maart 2020,19/00320, ECLI:NL:GHSHE:2020:839..................................................................39
HR 7 december 2012, nr. 10/02532...................................................................................................................40
HR 20 april 2018 nr. 16/03303...........................................................................................................................40
Week 10: Overdrachtsbelasting.................................................................................................................... 41
HR Portacabin....................................................................................................................................................41
Week 11: Bijzondere regelingen en administratieve verplichtingen..............................................................42
HvJ EU 02 mei 2019, ECLI:EU:C:2019:348 (Akvilė Jarmuškienė)........................................................................42
HvJ EU 19 december 2018, zaak C-552/17, Alpenchalets Resorts.....................................................................42
HvJ EU 9 december 2010, Minerva Kulturreisen................................................................................................42
Week 14: Douane........................................................................................................................................ 43
HvJ 28-01-1999 Van der Kooy C-181/97............................................................................................................43
HvJ (Wandel, Liberexim).....................................................................................................................................43
BNB 2003/252....................................................................................................................................................43
HvJ Eurogate I (C-28/11)....................................................................................................................................43
Zaak X, C-480/12................................................................................................................................................44
HvJ Eurogate II C-226/14 en 228/14..................................................................................................................44
HvJ Federal Express, C-26/18.............................................................................................................................44
HvJ EU, UB zaak C-489/20..................................................................................................................................44
HvJ Profitube arrest (C– 165/11)........................................................................................................................44
C-435/03 (British American Tobacco)................................................................................................................44
C-494/04 (Heintz van Landewijck).....................................................................................................................44
C-273/12 (Harry Winston)..................................................................................................................................45
C-550/11 (PIGI)...................................................................................................................................................45
HvJ Jezovnik, C-528/17.......................................................................................................................................45
HR BNB 1999/418-419.......................................................................................................................................45
Zaak C-714/20, U.I. Srl.......................................................................................................................................45
4
