AGEFI Luxembourg - mai 2023

Mai 2023 35 AGEFI Luxembourg Emploi / Droit Suite page précédente Ilconvientégalementdenoterqu’uneap- plication littérale de l’article 536-2, pré- voyant la dissolution systématique à la clôture de la faillite, prend le contre-pied de la tendance législative européenneac- tuelle soutenue par la directive (UE) 2019/1023 relative aux cadres de restruc- turationpréventive (27) , visant à permettre aux entreprises viables d’avoir une se- conde chance (28) et àpréserver l’activité. (29) Au niveau national, le projet de loi n° 6539A vise des objectifs similaires (30) et il serait difficilement compréhensible que le législateur n’ait pas eu à l’esprit les mêmes garde-fous lors de l’adoption du nouvel article 536-2. *RomainSABATIER NautaDutilhAvocatsLuxembourgS.àr.l. Partner,Avocatà laCour E :romain.sabatier@nautadutilh.com DavidALMARI NautaDutilhAvocatsLuxembourgS.àr.l. SeniorAssociate,Avocatà laCour E :david.almari@nautadutilh.com 1)Pouruneétudecomplètedelaréformedelalé- gislationsurlarestructurationetl’insolvabilitédes entreprisesdanslecadreduprojetdeloin°6539A, parlesmêmesauteurs,“ ImplementationofDirective (EU) 2019/1023 in Luxembourg: Struggles and Pit- falls ”,BeaumontCapitalMarkets,InternationalIn- solvencyandRestructuringReview2022/23. 2) https://legilux.public.lu/eli/etat/leg/loi/2022/10/28/a541/jo 3) Nicolas Bernardy, « Insertion d’un nouvel article 536-2 dans le code de commerce par la loi du 28 octobre 2022portantcréationdelaprocédurededissolutionad- ministrative sans liquidation », JN Insolv., 2022/4, p. 185-186. 4) AvisduConseildel’OrdredesAvocatsduBar- reaudeLuxembourg,29 juin2022. https://wdocs-pub.chd.lu/docs/exped/0132/130/265304.pdf 5)NicolasBernardy,Op.Cit.,p.186. 6) Pour un rappel des critères d’ouverture de la procéduredefailliteauLuxembourg, op.cit. 7) Pour l’utilisation de la procédure de faillite comme outil de restructuration au Luxembourg, op.cit. 8)Article1 er durèglementgrand-ducaldu3février 2023modifiant le règlement grand-ducal modifié du 23 janvier 2003 portant exécution de la loi mo- difiée du 19 décembre 2002 concernant le registre de commerce et des sociétés ainsi que la compta- bilitéetlescomptesannuelsdesentreprises. https://legilux.public.lu/eli/etat/leg/rgd/2023/02/03/a82/jo 9) “ Sont rayées d’office, les sociétés commerciales dont la failliteaétéclôturée (...)” 10) Pour notre analyse dumanque d’outils de re- structurationauLuxembourg, op.cit. 11)Encequiconcernelescréancesprovisionnelles, par les mêmes auteurs, “Admission of contingent claims in bankruptcy proceedings in Luxem- bourg”,InternationalLawOffice,1 er juillet2022. https://www.lexology.com/commentary/insolvency-restruc- t u r i n g / 2 7 0 2 c e 3 1 - 9 6 8 4 - 4 4 5 9 - a 5 9 4 - fde814ccac80?utm_source=ILO+Newsletter&utm_medium =email&utm_content=Newsletter+2022-07-01&utm_cam- paign=Insolvabilité+%26+Restructuration+Newsletter 12)MaxMailliet,“ Manueldedroitluxembourgeoisde la faillite ”,LarcierLuxembourg,2022,p.606. 13) Cour d’appel de Luxembourg, 11 novembre 2015,n°40783et41078.“Il estadmisqu’unjugement de clôture de la faillite pour insuffisance d’actif, pris sur lefondementdel’article536ducodedecommerce,nefait quesuspendrelesopérationsdefailliteetrétablirchaque créancier dans son droit d’exercer des actions indivi- duellessurlesbiensdufailli.Lerégimedelafaillitecesse d’exister,maisledébiteurrestesouslamenacedelaréou- vertured’une faillitequisurvitvirtuellement. ” 14) Cour d’appel de Luxembourg, 1 er février 2022, n° CAL-2020-00314 et CAL-2020-01019. “ L’article 536duCodedecommercetraitedelaclôtured’unefaillite pourinsuffisanced’actifetaucunedispositionspécifique duCodedecommercenerèglelaquestiondelaréouver- tured’unefaillitesuiteàlaprésentationdescomptes.La doctrine a déduit qu’une faillite clôturée par liquidation nepeutêtrerouverteenraisondel’existencedenouveaux actifs. En revanche, elle peut être rouverte, comme c’est lecaspourlaclôturepourinsuffisanced’actif,sidesactifs ont été dissimulés ou omis lors de la liquidation, autre- mentditsidesactifsontéchappéà la liquidation. ” 15)“ Enappliquantleprojetdeloi,lasociétéaétédéclarée dissoutesansliquidationàlasuitedelaprocéduredefail- lite.Lebiendevientsanspropriétaire ;l’actionnaireperd toussesdroits. ” 16)CourdecassationdeLuxembourg,2décembre 1952. 17) J.-P. Winandy, “ Manuel de droit des sociétés ”, 2019,p.287. 18)CourdecassationdeLuxembourg,2décembre 1952, “ Les biens composant l’actif net de la société sont devenuslapropriétédesdéfendeursparsuitedelaclôture de la liquidation. ” 19) “ La liquidation est le seul moyen de remédier à ces problèmes,saufsileprojetdeloivoulaittransférerl’uni- versalitédesbiensauxactionnaires,cequinerésultetou- tefois pas du texte du projet et qui génère d’autres difficultés. ” 20) En ce qui concerne les créances contingentes, par les mêmes auteurs, “Admission of contingent claims in bankruptcy proceedings in Luxem- bourg”,InternationalLawOffice,1 er juillet2022. 21)Courd’appeldeLuxembourg,27octobre2021, n°CAL-2019-00826.“ Lanotiondeclartéévoquéedans cette théorie appelle une approche purement littérale et formaliste du texte tel que rédigé par le législateur en ce sens que le texte est réputé clair si sa portée est évidente et identiquepourtoutepersonnequi le lit. ” 22) Op.cit. 23) https://data.legilux.public.lu/file/load?uri=http ://data.le- gilux.public.lu/filestore/eli/etat/projet/pl/20170494/doc/1/fr/ 1/pdf/manifestation/eli-etat-projet-pl-20170494-doc-1-fr-1- pdf-manifestation.pdf 24)NicolasBernardy,Op.Cit.,p.186. 25)Idem. 26)Idem. 27) Voir h tt p s : / / e u r - l e x . e u r o p a . e u / l e g a l - content/en/ALL/?uri=CELEX:32019L1023 28)Premierconsidérantdeladirective:“la présente directive vise à supprimer ces obstacles en veillant à ce que (...) : les entreprises et entrepreneurs viables qui connaissent des difficultés financières aient accès à des cadresnationauxefficacesderestructurationpréventive quileurpermettentdepoursuivreleursactivités;lesen- trepreneurshonnêtesinsolvablesousurendettéspuissent bénéficier d’un apurement complet de leurs dettes après un délai raisonnable, leur donnant ainsi une seconde chance ;etàcequel’efficacitédesprocéduresderestruc- turation, d’insolvabilité et d’apurement des dettes soit améliorée,notammentenvued’enréduire ladurée ” . 29) Quatre-vingt-cinquième considérant de la di- rective :“Il estnécessairedemainteniretd’améliorer la transparenceetlaprévisibilitédesprocédurespourobte- nir des résultats favorables à la préservation des entre- prisesetàlapossibilitépourlesentrepreneursd’avoirune seconde chance ou qui permettent la liquidation efficace desentreprisesnonviables. ” 30) Pour un rappel des objectifs du projet de loi n°6539A,parlesmêmesauteurs,“ Implementation of Directive (EU) 2019/1023 in Luxembourg: Strug- gles and Pitfalls ”, Beaumont Capital Markets, In- ternationalInsolvencyandRestructuringReview 2022 / 23. By Bruno GASPAROTTO, Partner and Aleksandra GBURZYNSKA, Senior Associate at Arendt* T he sale anduse of electric ve- hicles (EVs) inworldwide andEUmarkets have seen major growth in recent years and, according to various predictions, the electric carsmarket is expected to continue to growsignificantly in the coming years.While the shift towards the use of EVs is now clear, many unresolved or unk- nownquestions surround the tran- sition, including the indirect taxation treatment of this activity. Given the significant role of the EVmar- ket in reducing carbon emissions and thus combatting climate change, it is im- portant to set out clear and facilitating rules andprovide legal certainty for busi- nesses. There are unresolved questions for the EVmarket relating to various as- pects of VAT, such as the VAT treatment applicable to the supply chain for charg- ing EVs in public places (which may in- volve many different business models and transaction types), aswell as, for ex- ample, input VAT deduction by busi- nesses on charging EVs at home. Currently, theVAT treatment applicable to chargingEVs is not harmonisedat EU level,whichmaybeparticularlydifficult for businesses operating in the EU on a cross-border basis, who are obliged to complywith the local rules applicable in each jurisdiction andoften face legal un- certainty. This article focuses on recent developments at EU level relating to VAT applicable to the supply chain for charging EVs in public places and what businesses can already take from those developments. Briefly, EV charging involves three main market actors: - the charge point operator, who supplies the electricity, along with additional ser- vices such as information about availabil- ity and locationof charging stations; - the e-mobility operator, who provides thecredentialsneededtoaccessthecharg- ing stations and additional support ser- vices; and - the customer (the driver of the vehicle being charged). They are usually linked through anA-B- C supply chain model, in which the chargepoint operator invoices the e-mo- bility operator, who in turn invoices the customer. Charge point operators may also supply customers directly (without using an e-mobility operator). In addi- tion, the roles of charge point operator and e-mobility operator are sometimes fulfilled by the same company. Given that the transactions surrounding EV charging include supplies of both goods (supplyof electricity) and services (such asmaking charge points available, reservation services, IT services includ- ing geolocation of charging points and availability status, andsupport/helpdesk services), involve various operators (in particular, the chargepoint operator and the e-mobilityoperator) andmaybe car- riedout cross-border, theVAT treatment isnot straightforward, and the applicable rules canbeverycomplex, dependingon the business model adopted by a partic- ular operator. It is also important to stress that, for VAT purposes, the supply of electricity constitutes a supply of goods and is subject to specificVATprovisions. This triggers different place of supply rules, which in turn may trigger addi- tional VAT registration and compliance obligations across the EU for the busi- nesses affected. There are twomainVAT questions arising in the business model for charging EVs. The first relates to the notion of single versus multiple supply, since each supply must, in principle, be regarded as distinct and independent, with its own VAT treatment. However, in certain specific cases, a bundle of ser- vices may be viewed as a single supply towhich just oneVAT treatment applies. The second VAT question arising is whether the transaction qualifies as a supplyof goods or of services. Thesedif- ferent types of supplies may trigger dif- ferent place of supply rules and thus further VAT compliance obligations for businesses. At theEUlevel, twoEUVATCommittee publications are available on this topic. Although they are not legally binding, these working papers provide clarifica- tions of the rules and interpretations to be followed by national tax administra- tions. The first set of guidelines comes from the 113 th meeting of the VAT Com- mittee on 3 June 2019 (Working Paper no. 969) during which it was unani- mously agreed that EV charging (by the chargepoint operator) shouldbeviewed as the main supply of the transaction, withall associated supplies tobe consid- ered as ancillary to that main supply. Furthermore, this main supply (i.e. the supply of electricity) is to be treated as a supply of goods for VAT purposes. The secondEUVATCommitteepublica- tion (Working Paper no. 1012 of 17 March 2021) followed up on the VAT treatment tobe applied todifferent trans- actions in the supply chain for EVcharg- ing, involving the charge point operator and the e-mobility operator, and exam- ined various possible approaches. Over- all, theoutcomewas to treat the charging of EVs as a single complex transaction, where the chargingof theEVconstitutes the main supply and the surrounding services are ancillary services facilitat- ing/enhancing the main supply. In the context of anA-B-Csupply chainmodel, the chargepoint operator shouldbe seen as supplying the electricity and ancillary supplies to the e-mobility operator, who in turn supplies electricitywith ancillary supplies to the customer. More recentlyandmore importantly, the Court of Justice of the European Union (the “CJEU”) had theopportunity tocon- sider aquestion relating to theVAT treat- ment applicable to EV charging. In its decision released on 20 April 2023 ( P. in W. CaseC-282/22 ), theCJEUdecided that the supply of electricity and various ad- jacent services must be seen as a single complex supply of goods. The case concerned a business operator who planned to install and operate EV recharging stations. In the context of this activity, it would provide the following services to its customers: access to recharging devices, supply of electricity, technical support, and IT platform/sup- port for booking chargers and reviewing charging history. The business operator would charge one single price for all the services. The question referred to the CJEU concerned the nature of the trans- action to be carried out by the business operator, specifically, whether this trans- actionencompassingsupplyof electricity and various services constitutes a supply of goods or of services for VAT purposes (as stated above, this point is particularly relevantfordeterminingthetaxableevent, aswell as the place of supply). The CJEU confirmed the position taken by the EU VAT Committee in the above guidelines and held that the charging of EVs constitutes a single complex supply, composedof the supplyof electricity and various support services (granting access to the recharging devices, technical sup- port services or IT services).According to theCJEU, themainandcharacteristic ele- mentoftheEVchargingtransactionisthe supply of electricity. The various services surrounding the charging constitute a means of better enjoying the supply of electricity,orarenecessaryforthesupply, andshouldthereforebeconsideredasan- cillary to the main supply of electricity. Consequently, in the CJEU’s view, the whole transaction (including additional support services) constitutes a supply of goods and is subject to one single VAT treatmentapplicabletosuppliesofgoods. It is important to note that this first pub- lished CJEU decision on the VAT treat- ment of EV charging concerned a business model involving one single op- erator carrying on its business locally. Hence, the CJEU did not provide any guidance for the more complex business models involving various operators or carryingonEVchargingactivitiesinmore than one jurisdiction. In particular, the supply chain involving supplies by the charge point operator owning or renting the charging stations and an e-mobility operator offering supplies to customers has not yet been examined. However, further clarifications are ex- pectedsoon,asanotherpreliminaryques- tionhasbeenreferredtotheCJEU( Digital Charging Solutions, Case C-60/23, lodged on 6 February 2023). In this case, the fol- lowing questions were referred to the CJEUbytheSwedishSupremeAdminis- trative Court: 1) Does a supply to the user of an electric vehicle consisting of the charging of the vehicle at a charging point constitute a supply of goods for VATpurposes? 2) If the answer toQuestion 1 is in the af- firmative, is such a supply then to be deemed to be present at all stages of a chainoftransactionswhichincludeanin- termediary company, where the chain of transactionsisaccompaniedbyacontract at every stage, but only theuser of theve- hicle has the right to decide on matters such as quantity, time of purchase and charginglocation,aswellashowtheelec- tricity is to be used? In light of the questions referred, we can expect further clarification soon from the CJEU on the VAT rules applicable across theEUtoEVchargingandtothebusiness model involving an intermediary. *Arendt.com Recent developments in VAT and charging electric vehicles Ecofin Club Luxembourg vous invite à la prochaine activité au Cercle Munster La gestion d’entreprise : Un art, une science ou une profession ? Gabriel CATANIA, CEOGCPGroup Jeudi 15 juin de 12h00 à 14h00 PAF :membres et nonmembres en formule découverte, n’ayant jamais participé à l’une des activités du club au Luxembourg : 70 € HTVA À verser sur le compte bancaire : BIC - GEBABEBB - IBANBE73 0015 4949 3760 – Réf. 15/06 Lieu : Cercle Munster : 5-7 rue Münster, L-2160 Luxembourg Parking aux alentours et voiturier à partir de 12h (service payant 8€). Infoclub&devenirmembre :www.ecofinclub.lu-didier.roelands@ecofinclub.lu Aveclesoutiende