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Directive 2006/112/EC – Article 56(1)(e) – Article 135(1)(f) and (g) – Exemption for transactions relating to the management of securities-based assets (portfolio management)

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Directive 2006/112/EC – VAT – Article 136 – Exemptions – Articles 313 to 315 – Special margin scheme – Supply of second-hand vehicles by a taxable dealer – Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax

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Relief from customs duties and VAT exemptions on imports of goods – Fuel contained in the standard tanks of land motor vehicles – Notion of ‘motorised road vehicle’ – Locomotives – Road transport and transport by rail – Principle of equal treatment – Principle of neutrality

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Sixth VAT Directive – Articles 5(3)(c) and 13B(d)(5) – Negotiation of a transaction involving the transfer of company shares – Transaction which also entails the transfer of the ownership of immovable property held by such companies – Exemption

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Sixth VAT Directive – Directive 2006/112/EC – Concept of ‘economic activity’ – Deliveries of timber in order to alleviate the damage caused by a storm – Reverse charge procedure – Failure to register in the register of taxable persons – Fine – Principle of proportionality

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VAT – Directive 2006/112/ EC – Right to deduct – Limitation period for the exercise of the right to deduct VAT – Principle of effectiveness – Refusal of the right to deduct VAT – Principle of fiscal neutrality

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Sixth VAT Directive – Articles 11A(1)(a), 17(5) and 19(1) – Organisation of games of bingo – Legal obligation to use part of the card price to pay winnings to players – Calculation of the basis of assessment

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