Commentary

V3.154 Value — taxes, duties, levies and charges

Part V3 Supplies, acquisitions and imports

V3.154 Value — taxes, duties, levies and charges

V3.154 Value — taxes, duties, levies and charges

Directive 2006/112/EC provides that the 'taxable amount' (ie value) in respect of a supply of goods or services includes taxes, duties, levies and charges, excluding the VAT itself1. It does not include 'the amounts received by a taxable person from the customer as repayment of expenditure incurred in the name and on behalf of the customer and which are entered in his books in a suspense account2'. In De Danske Bilimportører3, the question of Danish car registration duty was considered. The duty was paid by the appellant and recharged to his customer. Since the occurrence giving rise to the liability for duty was the registration, rather than the supply, of the car, the Court held that the duty did not form part of the consideration for the supply of the car; it was merely a disbursement paid by the appellant on behalf of his customer.

The Advocate-General considered the position was different (or at least potentially different) in TVI4. In that case, the Portuguese authorities imposed a 'screening

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