March 3, 2021
Judgment in C-7/20 (Hauptzollamt Münster)
German referral whether import VAT becomes recoverable at the time when customs duties etc. fall due
Previous posts about this case can be found HERE
March 4, 2021
AG Opinion in C-521/19 (Tribunal Económico Administrativo Regional de Galicia)
Spanish referral on whether VAT is deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued
Previous posts about this case can be found HERE
Judgment in C-581/19 (Frenetikexito)
Portuguese referral on (i) whether the manner in which the applicant draws up its invoices amounts to an artificial division of services, and (ii) whether the VAT exemption can be applied for health-related activities to food consultation services that have never been performed.
Previous posts about this case can be found HERE
March 11, 2021
Judgment in C-802/19 (Frima Z)
A German referral asking, based on the judgment of the CJEU in C-317/94 Elida Gibbs, is a pharmacy which supplies medicinal products to a statutory health insurance fund entitled to reduce the taxable amount as a result of a discount granted to the persons insured under a health insurance scheme? If answered in the affirmative, is it contrary to the principles of neutrality and equal treatment in the internal market when a domestic pharmacy can reduce the taxable base, but a pharmacy that operates from another Member State cannot.
Previous posts about this case can be found HERE
Judgment in C-812/19 (Danske Bank)
A Swedish referral related to the Cross border VAT group (reverse Skandia situation, click HERE)
Previous posts about this case can be found HERE
March 17, 2021
Judgement in C-459/19 Wellcome Trust
A UK referral related to the place of supply of investment management services
Previous posts about this case can be found HERE
March 18, 2021
AG Opinion on C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole)
A Polish referral on the Intra-Community acquisitions of motor fuels, whereby there is payment of VAT within five days of each of the 20 transactions
Previous posts about this case can be found HERE
Judgment in C-895/19 A. (Exercice du droit à déduction)
A A Polish referral asking whether Article 167 of the VAT Directive, in conjunction with Article 178, is to be interpreted as precluding national law which makes the exercise of the right to deduct VAT in the same accounting period as that in which the tax due was payable on transactions constituting Intra-Community acquisitions of goods, subject to entry of the tax due on those transactions in the appropriate tax declaration? Whether Article 167 of the VAT Directive, in conjunction with Article 178, is to be interpreted as precluding national law which makes the exercise of the right to deduct VAT in the same accounting period as that in which the tax due was payable on transactions constituting Intra-Community acquisitions of goods, subject to entry of the tax due on those transactions in the appropriate tax declaration?
Previous posts about this case can be found HERE
Judgment in C-48/20 P
A Polish referral asking whether the VAT Directive and the principle of proportionality preclude national legislation which denies VAT deduction against invoices incorrectly issued for the supply of exempt services but erroneously interpreted as taxable, based on an interpretation provided by the tax authorities and common practice at the time of the transactions?
Previous posts about this case can be found HERE
March 25, 2021
AG Opinion in C-21/20 Balgarska natsionalna televizia
A Bulgarian referral asking whether the supply of audio-visual media services to viewers by the public television broadcaster should be regarded as a service supplied for consideration within the meaning of Article 2(1)(c) of the VAT Directive if it is financed by the State in the form of subsidies, with the viewers paying no fees for the broadcasting? If answered in the affirmative, does the service qualify for exemption pursuant to Article 132(1)(q)? If it is considered that the activity consists of taxable and exempt supplies, having regard to its mixed financing, what is the scope of the right to deduct input tax?
Previous posts about this case can be found HERE
