- A colleague has advised that an official opinion expressing the same view can be read on the following website: www.archivesdefrance.culture.gouv.fr/action-culturelle/celebrations-nationales/recueil-2004/vie-politique-etinstitutions/instauration-de-la-t-v-a.
- Maurice Lauré, La Taxe sur la valeur ajoutée (Recueil Sirey, 1953).
- SEC(2010) 1455 final, Commission Staff Working Document, accompanying document to the Green Paper on the future of VAT, Towards a Simpler, More Robust and Efficient VAT System, p 28.
- The Commission refers to Maurice Lauré, André Babeau and Christian Louit, Les Impôts gaspilleurs (Presses Universitaires de France, 2001).
- It seems to me that Laufenburger makes a sarcastic comment when using the expression ‘parmi les plus mauvaises'.
- Case C-118/11 Eon Aset Menidjmunt [2012] ECR I-0000, para 47.
- Case C-110/94 Intercommunale voor Zeewaterontzilting (Inzo) [1996] ECR I-857, para 16: ‘Also in Rompelman, the Court held, at paragraph 23, that the principle that VAT should be neutral as regards the tax burden on a business requires that the first investment expenditure incurred for the purposes of and with the view to commencing a business must be regarded as an economic activity and that it would be contrary to that principle if such an activity did not commence until the property was actually exploited, that is to say until it began to yield taxable income. Any other interpretation of Article 4 of the directive would burden the trader with the cost of VAT in the course of his economic activity without allowing him to deduct it in accordance with Article 17 and would create an arbitrary distinction between investment expenditure incurred before actual exploitation of immovable property and expenditure incurred during exploitation’.
World Journal of VAT/GST Law
Volume 3, 2014 - Issue 2