欧盟增值税特殊规则简述

作者简介
郭志东；中国政法大学财税法研究中心硕士。

[1] 参见Victor.Thuronyi主编，《税法的起草与设计》，国际货币基金组织、国家税务总局政策法规司译，中国税务出版社2004年12月版，第247页。

[2] 参见GAP001 Principles of Good Tax Administration – Practice Note.See：Committee on Fiscal Affairs of the OECD,OECD International VAT/GST Guidelines Draft Commentary On The International VAT Neutrality Guidelines,June 2012,Working Party N°9 on Consumption Taxes.p.5.

[3] 条例是由欧盟机构颁布的具有普遍适用性、直接适用性和完全约束力的法律文件，直接适用于欧盟各成员国。指令仅确立一般规则，需要成员国将指令内容转化为国内法。而决定仅针对特定一体并且针对特定的个人或组织。See European Commission: http://ec.europa.eu/legislation/index_en.htm.2013-2-15.

[4] 崔晓静：《欧盟税收协调法律制度研究》，人民出版社2011年6月第1版，第82页。

[5] 其他立法包括：Directive 2008/9/EC (VAT Refund – EU business);Directive 86/560/EEC (VAT Refund-

non-EU business);Directive 2009/132/EC (VAT-free importation);Directive 2006/79/EC (private consignments);Directive 2007/74/EC (travellers' allowances).

[6] 对于软法的定义目前并未形成通论，1994年Francis Snyder提出了对软法的传统解析“原则上没有法律拘束力的行为规则，但却在实践中具有效力。”David M. Trubek, Patrick Cottrell, and Mark Nance,"Soft Law,""Hard Law"and European Integration: Toward a Theory of Hybridity,Legal Studies Research Paper Series Paper,No.1002.Nov 2005.

[7] 参见李丰：《欧盟公司税法律协调研究》，科学出版社2012年6月第1版，第7-11页。

[8] 另参见特殊规则，《第六号指令》24(1)。Sixth Council Directive 77/388/EEC of 17 May 1977.Art.24(1),

[9] "Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes…" COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 On the Common System of Value Added Tax,Official Journal of the European Union,11.12.2006,Art.281.

[10] The Current Special VAT Margin Scheme For Travel Agents,see European Commission:http://ec.europa.eu/

taxation_customs/taxation/vat/how_vat_works/special_schemes/index_en.htm

[11] 参见SEC(2010) 1455 final,Accompanying document to the GREEN PAPER on the future of VAT:Towards a simpler, more robust and efficient VAT system,Brussels, 1.12.2010.

[12] 参见COM(2010) 695 final,GREEN PAPER On the future of VAT:Towards a simpler, more robust and efficient VAT system,Brussels, 1.12.2010

[13] 1994年成员国就二手货特殊规则达成协议，形成共同的处理方法。David Williams,Value-Added Tax,Chapter 6 in Tax Law Design and Drafting,vol 1,Victor Thuronyi, ed,International Monetary Fund: 1996.

[14] 参见COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 On the Common System of Value Added Tax,Official Journal of the European Union,11.12.2006.preface(49).

[15] 参见COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 On the Common System of Value Added Tax,Official Journal of the European Union,11.12.2006,art.293-294.

[16] The EEC Reports on Tax Harmonisation,The Report of Fiscal and Financial Committee and the Reports of the  Subgroups A,B and C.(Translation).Amsterdam,IBFD,1963.

[17] 参见Michel Aujean, 'Harmonization of VAT in the EU: Back to the Future' (2012) 21, EC Tax Review, Issue 3, pp.134–143.       

[18] Michel Aujean, 'Harmonization of VAT in the EU: Back to the Future' (2012) 21 EC Tax Review, Issue 3, pp. 134–143

[19] 参见Graetz,Michael J. and Warren, Alvin C,Income Tax Discrimination:Still Stuck in the Labyrinth of Impossibility (September 6, 2011). Yale Law Journal, Forthcoming;pp.1118-1167.,