Opinion of the Advocate General — ECLI:EU:C:2006:186
Date: 2006-03-16
Language of the case: Danish
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Denmark

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount (Council Directive 77/388, Art. 11(A)(2(a) and (3)(c)) In the context of a contract of sale providing that, in accordance with the buyer’s intended use of the vehicle, the dealer will supply it registered and for a price which includes the registration duty on new motor vehicles he paid before supplying the vehicle, that duty, for which the occurrence triggering liability is not the supply of the vehicle but its first registration in national territory, is not covered by the concept of taxes, duties, levies and charges within the meaning of Article 11(A)(2)(a) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes which must be included in the taxable amount. Such a duty corresponds to an amount received by the taxable person from the purchaser of the vehicle as repayment for expenses paid out in the name and for the account of the latter within the meaning of Article 11(A)(3)(c) which must be excluded from the taxable amount. (see paras 14, 16, 30, operative part)