Category: European

Robertson (Judgment): ECJ 22 Jun 1982

Free movement of goods – quantitative restrictions – measures having equivalent effect – prohibition on the sale of silver-plated articles not bearing a lawful hallmark – application to similar articles imported from other member states – permissibility – conditions – assessment by the national court (eec treaty , art. 30) article 30 of the treaty does not prevent a member state from applying national rules prohibiting the sale of silver-plated articles not stamped with a hallmark which complies with the requirements of those rules to like articles imported from another member state in which they have been lawfully marketed , provided that such articles have not been stamped , in accordance with the legislation of the member state of exportation , with a hallmark containing information equivalent to that provided by the hallmarks prescribed by the rules of the member state of importation and intelligible to consumers of that state. It is for the national court to make the findings of fact needed for the purpose of determining whether or not such equivalence exists by reference to the interpretative criteria specified by the court.

Citations:

C-220/81

European

Updated: 11 April 2022; Ref: scu.133291

Schul v Inspecteur der Invoerrechten en Accijnzen (Judgment): ECJ 5 May 1982

A basic element of the VAT system is that VAT is chargeable on each transaction only after deduction of the amount of the VAT borne directly by the cost of the various components of the price of the goods and services and that the deduction procedure is so designed that only taxable persons may deduct the VAT already charged on the goods and services from the VAT for which they are liable.

Citations:

[1982] ECR 1409, C-15/81

Cited by:

Cited – Rompelman v Minister van Financien (Judgment) ECJ 14-Feb-1985
A trader who decided to acquire property for letting could claim repayment of VAT on the cost of a right to acquire a building which had not yet been constructed, let alone tenanted. . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 11 April 2022; Ref: scu.133175