The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights
The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the incidence of value added tax (VAT) have generated an...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2024-12-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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| Online Access: | https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-the-influence-of-the-case-law |
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| author | Andreea Iuliana PRISACARIU |
| author_facet | Andreea Iuliana PRISACARIU |
| author_sort | Andreea Iuliana PRISACARIU |
| collection | DOAJ |
| description | The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the incidence of value added tax (VAT) have generated an extensive case law of the Union court. The questions addressed to the Court have focused on: analyzing hypotheses in terms of the cumulative fulfillment of conditions determining the incidence of VAT, the continuous and independent conduct of an economic activity, the qualification of specific situations as the provision of services within the meaning of the VAT Directive, the taxable status of collective management organizations, and individual cases where the special regime applicable to second hand goods, artworks, antiques, and collectibles may or may not be applicable. In the current research endeavor, we aim to map out the aspects where the case law of the Court of Justice of the European Union has impacted national law regarding value added tax, specifically the special regime applicable to second hand goods, artworks, antiques, and collectibles. |
| format | Article |
| id | doaj-art-44c19f04bfdd4ba6b3be655f3ab2b3ef |
| institution | DOAJ |
| issn | 1221-8464 2537-3048 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Editura Universității „Alexandru Ioan Cuza” din Iași |
| record_format | Article |
| series | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
| spelling | doaj-art-44c19f04bfdd4ba6b3be655f3ab2b3ef2025-08-20T02:48:51ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482024-12-01LXX3678710.47743/jss-2024-70-3-5The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property RightsAndreea Iuliana PRISACARIU0Universitatea ”Alexandru Ioan Cuza” din IașiThe case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the incidence of value added tax (VAT) have generated an extensive case law of the Union court. The questions addressed to the Court have focused on: analyzing hypotheses in terms of the cumulative fulfillment of conditions determining the incidence of VAT, the continuous and independent conduct of an economic activity, the qualification of specific situations as the provision of services within the meaning of the VAT Directive, the taxable status of collective management organizations, and individual cases where the special regime applicable to second hand goods, artworks, antiques, and collectibles may or may not be applicable. In the current research endeavor, we aim to map out the aspects where the case law of the Court of Justice of the European Union has impacted national law regarding value added tax, specifically the special regime applicable to second hand goods, artworks, antiques, and collectibles. https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-the-influence-of-the-case-lawvalue added taxtaxable personc.j.e.u. case lawspecial regime applicable to works of art |
| spellingShingle | Andreea Iuliana PRISACARIU The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice value added tax taxable person c.j.e.u. case law special regime applicable to works of art |
| title | The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights |
| title_full | The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights |
| title_fullStr | The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights |
| title_full_unstemmed | The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights |
| title_short | The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights |
| title_sort | influence of the case law of the court of justice of the european union on the taxation of income derived from the exploitation of intellectual property rights |
| topic | value added tax taxable person c.j.e.u. case law special regime applicable to works of art |
| url | https://pub.law.uaic.ro/ro/volume-publicate/2024/anale-uaic.-ssj-tomul-lxx-nr.-iii/andreea-iuliana-prisacariu-the-influence-of-the-case-law |
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