- Joachim Englisch, §17 Umsatzsteuer in Klaus Tipke and Joachim Lang, Steuerrecht (Otto Schmidt, 2013) 944.
- For a comparative study of VAT exemption see Rita de la Feria (ed), VAT Exemption: Consequences and Design Alternatives (Wolters Kluwer, 2013).
- Judgment of the Kobe District Court, 24 November 2012, Zeimu-Sosho-Shiryo (edited by the National Tax Agency) No 262, p 1297. It was not appealed to the High Court.
- This case attracted the attention of many tax experts and was discussed at a Ministry of Justice workshop on 18 April 2014.
- In Japan, medical corporations are authorised by governors in their jurisdictions. They are basically treated the same as normal profit-making corporations for tax purposes.
- Art 14, cl 1 of the Constitution of Japan: ‘All of the people are equal under the law and there shall be no discrimination in politics, economics or social relations because of race, creed, sex, social status or family origin. Peers and peerage shall not be recognised. No privilege shall accompany any award of honour, decoration, or any other distinction, nor shall any such award be valid beyond the lifetime of the individual who now holds or hereafter may receive it.’ No article or word of the Constitution of Japan has been amended since it came into effect in 1947.
- In my opinion, the court should say ‘discrimination of ways of minimising burdens, not ‘discrimination of ways of shifting’.
- The court pointed out that the Japan Medical Association itself claimed the consumption tax exemption when the JCT was introduced in 1989.
- Concerning the first introduction of these measures to Japan, see Yumi Nishiyama, ‘Shifting of Taxes in the Consumption Tax System' (2013) 57(1) Zeiri 105.
- This idea seems to be quite normal in administrative practice and is reflected in the judgment in this case.
- Ben JM Terra and Peter J Wattel, European Tax Law (Kluwer, 6th edn 2012) 374.
- Holger Stadie, Das Recht des Vorsteuerabzugs (Otto Schmidt, 1989) 3.
- ‘The Proposal concerning the Consumption Tax Matter’ (August 2013).
- In my opinion, there is no reasonable or persuasive justification for applying a zero rate only to medical services in preference to other services such as education services.
- ‘The Demanding Paper to the Government regarding the Tax Reform for 2015’ (July 2014).
World Journal of VAT/GST Law
Volume 3, 2014 - Issue 2
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