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Proefschrift Tromp
Feiten en regels

IJzerman geeft aan dat een rechtstoepasser naar de feiten kijkt tegen de achtergrond van de regels die van toepassing zijn. De feiten bepalen welke rechtsregels van toepassing zijn, maar de rechtsregels bepalen welke feiten relevant zijn. Rechtsvinding is dus een wisselwerking tussen feiten en rechtsregels.7

IJzerman 1991, p. 41-42

1. Willemsen, B., 2022, Vermogensbestanddelen in de Europese btw (diss.), Den Haag: Sdu, 227-236.
2. Ch. P. A., 1965, Fiscale Rechtsvinding (diss.), Amsterdam: NV Uitgeverij FED, pp. 151-153;
3. Heber, C., Sternberg, C., Legal Interpretation of Tax Law: Germany, in Brederode, R.F., Krever, R., 2017, Legal Interpretation of Tax Law, The Hague: Kluwer International BV, p. 221-222

• Ine Lejeune: economische realiteit is een soort ‘reverse engineering’

• Is werkelijk gebruik en exploitatie al een verschijningsvorm van, of een opening naar, economische realiteit?

A Oy, C‑410/17
47 In such as case, the taxable base of the supply of services which is the subject matter of a demolition contract, such as that at issue in the main proceedings, is constituted by the price actually paid by the client and by the value attributed by the service provider to the recyclable scrap metal, as reflected in the amount of the reduction of the price charged for the supply of services.

48 However, it may be that, on occasion, that value does not reflect economic and commercial reality which, according to the case-law of the Court, is a fundamental criterion for the application for the common system of VAT. In such a case, it is for the national court to ensure, taking account of all the relevant circumstances, that there is no abuse (see, to that effect, judgment of 20 June 2013, Newey, C‑653/11, EU:C:2013:409, paragraph 39, 46 and 52).

49 Accordingly, the answer to the first question is that Article 2(1)(a) and © of Directive 2006/112, read together with Article 14(1) and Article 24(1) thereof, must be interpreted as meaning that, where, pursuant to a demolition contract, the service provider, namely a demolition company, is required to carry out demolition works and may, in so far as the demolition waste contains scrap metal, resell that scrap metal, that contract consists of a supply of services for consideration, that is to say the performance of demolition works, and also a supply of goods for consideration, that is the supply of the scrap metal, if the purchaser, that is to say the demolition company, attributes a value to that supply of goods, which it factors in when calculating the price quoted for the performance of the demolition works, that supply of goods being, however, subject to VAT only if it is made by a taxable person acting as such.

• HvJ EG 28 juni 2007, nr. C-73/06 (Planzer), V-N 2007/36.23, r.o. 43

Dienaangaande zij eraan herinnerd dat de inaanmerkingneming van de economische realiteit een fundamenteel criterium voor de toepassing van het gemeenschappelijk stelsel van btw vormt (arrest van 20 februari 1997, DFDS, C-260/95, Jurispr. blz. I-1005, punt 23)

• Ongeordende lijstHvJ EG 20 februari 1997, nr. C-260/95 (DFDS), V-N 1997, blz. 1662, r.o. 23

• Conclusie A-G Scharpston van 14 juni 2007, nr. C-355/06 (Van der Steen), V-N 2007/30.15, punt 31
• HvJ EG 18 oktober 2007, nr. C-355/06 (Van der Steen), V-N 2007/48.19

• Ad van Doesum and Frank Nellen, Economic Reality in EU VAT, EC Tax Review 2020-5
• van Doesum, Ad and Nellen, Frank, Economic Reality in EU VAT (July 17, 2020). EC Tax Review 2020/5, Available at SSRN: https://ssrn.com/abstract=3654135 or http://dx.doi.org/10.2139/ssrn.3654135