• Ann Aaen Gade
4. semester, Erhvervsjura, Kandidat (Kandidatuddannelse)
Abstract

This thesis concerns the VAT term economic activity and when there is a use of an asset, which can be used for both private and professional purposes. In 2013 the EU court of law gave the judgment C-219/12 Fuchs, which seems to expand the term economic activity when the term is compared with the previous legal usage of economic activity. Therefore, it will be analysed whether C-219/12 Fuchs expands the term economic activity in general or whether C-219/12 Fuchs extension will only be used when a photovoltaic system is exploited by a pri-vate person. Furthermore, the thesis will clarify the legal arguments that are used in determin-ing C-219/12 Fuchs.

The analysis will be based on the legal method and additionally the dogmatic forensic method will be applied. Furthermore, the discussion will be based on a policy of judicial method. The relevant sources of law will be described, analysed and interpreted with the aim to answer the research questions.

To clarify whether Thomas Fuchs carries out an economic activity a clarification based on an analysis of the VAT term economic activity will be presented. This analysis will lead to a clarification of the term economic activity, when a tangible property can be used for both pri-vate and professional purposes. For that purpose the taxable person and the taxable transac-tions will be analysed with focus on economic activity. This analysis will contain a subanaly-sis of the regulation of directive 2006/112/EF (hereafter VAT directive) and a subanalysis of relevant cases of the EU court of law.

On the basis of a comparison between the analyses of the term economic activity and the use of the term in C-219/12 Fuchs, it can be concluded that C-219/12 Fuchs expands the term economic activity.

C-219/12 Fuchs sets forward a new assessment factor in regard to expanding the term eco-nomic activity. Due to the new assessment factor having a general description, the expansion of the term economic activity will have a general character. However, this new assessment factor has a narrow range of use, which means that the expansion of the term economic activi-ty will be of limited use.

On the basis of an analysis of the legislator’s preparatory of law documents, an analysis of the principle of neutrality and a comparison of the VAT directive versions of language variations, it seems that this analysis does not contribute to a possible method of explanation on why C-219/12 Fuchs expands the term economic activity.

It is therefore discussed whether the special method of interpretation of the EU court of law can explain why C-219/12 Fuchs expands the term economic activity. It is estimated that the special method of interpretation of the EU court of law can explain the expansion of the term economic activity.
SprogDansk
Udgivelsesdato11 aug. 2014
Antal sider53
ID: 202061885