Levob Verzekeringen BV v Staatssecretaris van Financien
Levob Verzekeringen BV v Staatssecretaris van Financien
- 2005
ECJ C-41/04, 27 October 2005. Concerns the correct interpretation of Art 2(1) of the sixth VAT directive (Directive 77/388/EEC). "Held": that Art 2(1) meant that where two or more elements or acts supplied by a taxable person to a customer such as (in this instance) software and its subsequent customisation, form objectively from an economic point of view a whole transaction, those elements are a single supply for the purposes of collecting VAT.
DIRECTIVE 77/388/EEC ART 2(1)
DIRECTIVE 77/388/EEC ART 5(1)
DIRECTIVE 77/388/EEC ART 9
LEVOB VERZEKERINGEN BV V STAATSSECRETARIS VAN FINANCIEN
ECJ C-41/04, 27 October 2005. Concerns the correct interpretation of Art 2(1) of the sixth VAT directive (Directive 77/388/EEC). "Held": that Art 2(1) meant that where two or more elements or acts supplied by a taxable person to a customer such as (in this instance) software and its subsequent customisation, form objectively from an economic point of view a whole transaction, those elements are a single supply for the purposes of collecting VAT.
DIRECTIVE 77/388/EEC ART 2(1)
DIRECTIVE 77/388/EEC ART 5(1)
DIRECTIVE 77/388/EEC ART 9
LEVOB VERZEKERINGEN BV V STAATSSECRETARIS VAN FINANCIEN