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To make clear the nature of this tax, the Commission already defined the concept of TVA in Article 2 of the proposal for the Directive. From this definition it will be seen that, for technical reasons, the tax is levied at all economic stages within its scope by means of fractinal payments, so that it falls at every stag on the value added at the same stage, according to the “tax-on-tax” deductin method. TVA, therefore, is to be passed on so that the charge falls ultimately upon the consumer, who is the sole person at whom this kind of taxation is directed. This deliberate and intended shift is facilitated by the fact that the tax can be calculated precisely and readily at each stage of production and distribution. Proposal for a second Council directive for the harmonization among Member States of turnover tax legislation, concerning the form and the methods of application of the common system of taxation on value added (submitted by the Commission to the Council on 14 April 1965)

Since, TVA is a consumption tax and is, therefore, chargeable only withing the country, Article 1, paragraph 3, defines the territorial scope of TVA. This provision is relevant also to the application of the tax to imports (see Article 5) and to tax exemptions for exports (see Article 8, paragraphs 1 and 2). It follows that each Member State should so determine the area over which its own TVA is applied that this area coincides with the whole of the national territory. While this is the general rule, the excape clause provided for in Annex A, point 1, has the purpose of enabling Member States to maintain, subject to prior consultation, certain traditional arrangements, like those concerning free ports, bonded warehouses, certain parts of the coungry enjoying a privileged position by virtue of regeional policies, etc. Proposal for a second Council directive for the harmonization among Member States of turnover tax legislation, concerning the form and the methods of application of the common system of taxation on value added (submitted by the Commission to the Council on 14 April 1965)

• Zipvit, r.o. 24
  Deze uitlegging is in het bijzonder gebaseerd op het basisbeginsel van richtlijn 2006/112 dat het btwstelsel tot doel heeft enkel de eindverbruiker te belasten (arrest van 7 november 2013, Tulică en Plavoşin, C‑249/12 en C‑250/12, EU:C:2013:722, punt 34 en aldaar aangehaalde rechtspraak).