VAT.law (beta)
The VAT  handbook

- Situations in Article 80 are exhaustive 

 

"[30]  In that respect, it must be observed that the determination of the taxable amount of a transaction such as that contemplated in Article 18(c) of the VAT Directive is governed by Article 74, and not Article 80, of that directive. In accordance with the Court’s case-law, the conditions for the application of Article 80 of the VAT Directive are exhaustive and national legislation cannot, on the basis of that provision, provide that the taxable amount is to be the open market value of the transaction in cases other than those listed thereunder (see Joined Cases C‑621/10 and C‑129/11 Balkan and Sea Properties and Provadinvest [2012] ECR, paragraphs 45, 51 and 52). It is not apparent from the order for reference that the situation under consideration falls within one of the cases listed in Article 80 of the VAT Directive." (Marinov C-142/12)

​