Concept of Supply as a VAT Chargeable Event | ||||
| مجلة البحوث القانونية والاقتصادية- المنوفية | ||||
| Article 11, Volume 61, Issue 4, May 2025, Page 771-789 PDF (365.17 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jslem.2025.426054 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Ibrahim Abdel Aziz Elnagar | ||||
| Professor and Head of the Department of Economics and Public Finance, Faculty of Law Menoufia University | ||||
| Abstract | ||||
| In general, the chargeable event of the tax occurs when the conditions required by the tax law occur; this is where the tax debt arises from a taxpayer (a registered person). Therefore, the Egyptian Court of Cassation decides that the tax debt arises as soon as the chargeable event is available to it in accordance with the law[1]. This event varies from one tax to another according to the legislator's vision of the time in which it wants the debt of this or that tax to arise. As for the chargeable event of the VAT, it occurs, in comparative legislations, by “supply” of goods and services. but "supply point" here has a special concept that differs in goods from services. in both cases it means (sale point). In addition, the chargeable event for imported goods and services has a special concept. The chargeable event of the VAT occurs in the domestic market for goods by transferring the right to dispose of tangible goods from a registered person to others - electric current and gas are included in the concept of tangible goods - and for services by performing the taxable service by a registered person. In the case of goods and services imported from abroad, the chargeable event of the VAT is realized for goods at the stage of release from customs and at the same time as the occurrence of the chargeable event of The customs VAT, and for services when the point of performing the service to its recipient occurs inside the country, whatever the means by which it is performed. [1] - See in detail: Dr. Zakaria Bayoumi, Sales Tax, without a year of printing, or a publishing house, p. 97. | ||||
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