MAASTRICHT
UNIVERSITY
PREVIOUS EXAMS (2014-2019)
13 OCTOBER 2020
AN USEFUL FILE IN THE
PREPARATION FOR THE EXAM
EUROPEAN
VALUE
ADDED TAX
, Year Exam Resit
2014-2015 Ö -
2015-2016 Ö -
2017-2018 Ö Ö
2018-2019 Ö Ö
2
, Important notice
Below you will find the answer keys to the questions of the EVAT exam 2014/2015. These
answer keys are only provided as an extra service to the participants of this course and should
only be used for didactic purposes (i.e. for learning purposes). In no way they are an
invitation to discussions on the grading of the exams. Please note that the grading of the
exams is the sole and discretionary power of the teaching staff. No rights can be derived from
this document.
Question 1 (total: 25 points)
Beans & Meat AG is the parent company to Beans Holding AG and Charqui AG. Beans Holding
AG holds all shares in and Black Bean AG and is involved in the management of that company. As
a reward, Beans Holding AG receives substantial dividends from Black Bean AG AG. The
companies do not form a VAT group.
Charqui AG produces dried and salted lama meat. Black Bean AG produces canned chili con carne.
The Beans & Meat group plans to take over the Chile Food Productions group. It is intended to
merge Black Bean AG’s business with the Chile Food Productions group using asset deals. Chile
Spices AG is the head of the Chile Food Productions group. It passively holds all shares in Chile
Pepper AG. The latter company produces sealed Empanadas. The companies do not form a VAT
group.
Both Black Bean AG and Chile Pepper AG will transfer all of their assets to Beans Holding AG
(‘step 1). Immediately after that, Beans Holding AG will transfer the assets it so received to Charqui
AG (step 2). The diagram below serves to illustrate this takeover process:
Beans & Meat group Chile Food Productions group
Beans & Meat Chile Spices
AG AG
Step 2: transfer of assets to Step 1: transfer of assets to
Charqui AG Beans Holding AG
Beans Holding Chile Pepper
Charqui AG
AG AG
Step 1: transfer of assets to Beans Holding AG
Black Bean AG
Note: in this case there is no transfer of shares: the assets of the respective companies as transferred.
Art. 135(1)(f) VAT Directive does not come into question and references to case law on the right of
deduction in cases in which shares were transferred (e.g. SKF, X BV) are not relevant in this regard.
1
UNIVERSITY
PREVIOUS EXAMS (2014-2019)
13 OCTOBER 2020
AN USEFUL FILE IN THE
PREPARATION FOR THE EXAM
EUROPEAN
VALUE
ADDED TAX
, Year Exam Resit
2014-2015 Ö -
2015-2016 Ö -
2017-2018 Ö Ö
2018-2019 Ö Ö
2
, Important notice
Below you will find the answer keys to the questions of the EVAT exam 2014/2015. These
answer keys are only provided as an extra service to the participants of this course and should
only be used for didactic purposes (i.e. for learning purposes). In no way they are an
invitation to discussions on the grading of the exams. Please note that the grading of the
exams is the sole and discretionary power of the teaching staff. No rights can be derived from
this document.
Question 1 (total: 25 points)
Beans & Meat AG is the parent company to Beans Holding AG and Charqui AG. Beans Holding
AG holds all shares in and Black Bean AG and is involved in the management of that company. As
a reward, Beans Holding AG receives substantial dividends from Black Bean AG AG. The
companies do not form a VAT group.
Charqui AG produces dried and salted lama meat. Black Bean AG produces canned chili con carne.
The Beans & Meat group plans to take over the Chile Food Productions group. It is intended to
merge Black Bean AG’s business with the Chile Food Productions group using asset deals. Chile
Spices AG is the head of the Chile Food Productions group. It passively holds all shares in Chile
Pepper AG. The latter company produces sealed Empanadas. The companies do not form a VAT
group.
Both Black Bean AG and Chile Pepper AG will transfer all of their assets to Beans Holding AG
(‘step 1). Immediately after that, Beans Holding AG will transfer the assets it so received to Charqui
AG (step 2). The diagram below serves to illustrate this takeover process:
Beans & Meat group Chile Food Productions group
Beans & Meat Chile Spices
AG AG
Step 2: transfer of assets to Step 1: transfer of assets to
Charqui AG Beans Holding AG
Beans Holding Chile Pepper
Charqui AG
AG AG
Step 1: transfer of assets to Beans Holding AG
Black Bean AG
Note: in this case there is no transfer of shares: the assets of the respective companies as transferred.
Art. 135(1)(f) VAT Directive does not come into question and references to case law on the right of
deduction in cases in which shares were transferred (e.g. SKF, X BV) are not relevant in this regard.
1
