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46) Chartered Institute of Taxation, Discussion paper on Article 132A(1)(f) of Directive 2006/112/EC of November 2006 on the common system of Value added tax, UK representative body on the Confederation Fiscale Europeenne, 2007, para. 33.
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3.
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4.
http://curia.europa.eu/
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Journal of Legislation Research / 48th Issue
A Study on the Sharing of the Joint Expenses in the VAT Mechanism
50)Jang, Jae-Hyung* Kim, Byung-Kyoo**
When businesses engage in joint activities in pursuit of certain common purposes as part of an umbrella organization and share the burden of expenses incurred, whether such sharing of the burden constitute as payments for goods or services supplied by the umbrella organization, is an interesting topic to be discussed in the context of the Value Added Tax (“VAT”) mechanism and its underlying principle.
Current positions of the Supreme Court of Korea and the Tax Tribunal are that such sharing of expenses by businesses for the common activities do not constitute as ‘supply’ under the VAT Law.
However, their positions create inconsistencies with the application of the current law, because under the Presidential Decree of the VAT Law, when an umbrella organization pays the VAT for its common activities with an external (non-member) business, then that umbrella organization may distribute the tax burden to its members by issuing tax invoices.
Unlike in Korea, the EU's VAT policy has been to recognize the shared burden by the members for the common activities as transactions subject to the VAT taxation. However, a tax exemption is allowed as an exception when a member qualifies as a tax exempt organization and pays a cost reimbursement for only the incurred cost to provide the relevant services. The Netherlands has a similar position to that of the EU. In the Netherlands, while the scope of members' joint activities are broader to include the supply of goods as well as services, the policy is substantially similar in the sense that if a member qualifies as a tax-exempt entity, then the tax exemption exception is permitted only when the reimbursement of the corresponding expenses is made.
* Yulchon LLC, Ph.D in Law.
** National Tax Tribunal, Judge.
Such approach in the EU results from value placed on deriving the exact VAT amount that matches to the additional value created in each stage of the transactions for the purpose of the VAT. Indeed, the key consideration of the VAT system should lie in correctly measuring the added value in each stage of the transactions thereby preventing the cumulative effect that may be caused by the other type of general consumption tax such as a retail tax. The concept of the supply in VAT should correspond to this need.
In this regard, the amendment in the law and interpretations of the VAT Law should be incorporating such concept of supply. Under the current VAT Law, a provision such as a deemed supply concerning an individual supply recognizes this purpose, however, its scope is not well enough to cover such need. It is necessary to re-evaluate the fundamental logics behind the VAT taxation which is different from that of income tax system.
: