Source Kluwer International Tax Blog
Reference to ECJ cases:
- C-349/96 (Card Protection Plan) – A single transaction or multiple transactions for VAT purposes?
- C-231/19 (BlackRock Investment Management (UK) Ltd) – Judgment – VAT treatment of management services outside scope of the exemption
- C-44/11 (Deutsche Bank) – No Exemption for transactions relating to the management of securities-based assets (portfolio management))
- C-432/15 (Pavlína Baštová) – Prize money is not a Taxable Transaction for VAT purposes
- C-41/04 (Levob Verzekeringen and OV Bank) – Software is a supply of services if customization is predominal
- C-231/94 (Faaborg-Gelting-Linien A/S): Restaurant transactions on board ship – Place of taxable transactions
- C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States
- C-88/09 (Graphic Procédé) – Reprographics activities can either be classified as supply of goods or services
- C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of foods supplied for immediate consumption.
