Last update: November 25, 2021
ECJ VAT Cases decided (incl. orders) in 2021
- November 25, 2021: C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction
- November 18, 2021: C-358/20 (Promexor Trade vs RO) – Involuntarily de-registered taxable persons liable for VAT but no right to deduct VAT
- November 11, 2021: C-398/20 (ELVOSPOL) – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid
- November 11, 2021: C-281/20 (Ferimet, S. L.) – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
- October 28, 2021: C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
- October 21, 2021: C-396/20 (CHEP Equipment Pooling) – Hungary can not reject Refund of VAT if it has not asked further info before rejection
- October 21, 2021: C-373/19 (Dubrovin & Troger – Aquatics) – No VAT exemption for Swimming lessons
- October 21, 2021: C-80/20 (Wilo Salmson France) – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
- October 14, 2021: C-45/20 and C-46/20 (Finanzamt N) – Input VAT, allocation of mixed used purchases to the business
- October 6, 2021: C-717/19 (Boehringer Ingelheim) – Reduction of the taxable amount even if not established on a commercial policy
- September 30, 2021: C-299/20 (Icade Promotion Logement SAS) – Margin taxation scheme to transactions for the supply of building land
- September 30, 2021: C-186/20 (HYDINA SK) – Tax audit that exceeds the maximum period
- September 16, 2021: C-21/20 (Balgarska natsionalna televizia) – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities
- September 9, 2021: C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions
- September 9, 2021: C-294/20 (GE Auto Service Leasing) – Denial of cross border VAT refund as information was not timely provided
- September 9, 2021: -406/20 (Phantasialand) – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law
- July 8, 2021: C-695/19 (Rádio Popular) – No VAT exemption on Intermediation in the sale of extended warranties on household electrical appliances
- July 1, 2021: C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – Taxable amount, even in case of fraud, assumes a price with VAT
- June 22, 2021: C-81/20 (SC Mitliv Exim SRL) – Order – VAT once due cannot be considered to be undue and cannot generate interest for the benefit of the taxpayer who has paid it
- June 17, 2021: C-58/20 (K) & C-59/20 (DBKAG) – Tax work and use of software provided to investment fund management companies are VAT exempted
- June 3, 2021: C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Input VAT deduction prior to insolvency proceedings
- June 3, 2021: C-931/19 (Titanium) – No fixed establishment if the owner of the property does not have his own staff
- May 20, 2021: C-4/20 (ALTI) – Default interest also due by a person jointly liable to pay VAT
- May 18, 2021: C-248/20 (Skellefteå Industrihus) – Input VAT should not be repaid immediately if a planned real estate project is cancelled
- May 12: 2021: C-844/19 (TechnoRent) – Interest for late VAT refunds despite lack of national provision
- April 21, 2021: C-703/19 (J.K.) – Clarification of the term ‘restaurant service’ and ‘food’ to which a reduced VAT rate applies
- April 15, 2021: C-868/19 (M-GmbH) – Members of a partnership and the head entity can form a VAT group
- April 15, 2021: C-935/19 (Grupa Warzywna) – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive
- April 15, 2021: C-846/19 (EQ) – Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations?
- April 15, 2021: C-593/19 (SK Telecom) – Roaming services, effective use and enjoyment, VAT refund
- April 14, 2021: C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
- April 14, 2021: C-573/20 (Casa di Cura Città di Parma) – Order – Deduction of input VAT by healthcare professionals based on a prorata
- March 25, 2021: C-907/19 (Q-GmbH) – Intermediation activities for an insurance company are not VAT exempted
- March 23, 2021: C-581/19 (Frenetikexito) – Order – Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT
- March 18, 2021: C-48/20 (P) – Input VAT recovery relating to unduly invoiced VAT
- March 18, 2021: C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
- March 17, 2021: C-459/19 (Wellcome Trust Ltd) – Place of supply of investment management services
- March 11, 2021: C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme
- March 11, 2021: C-812/19 (Danske Bank) – Head Office part of VAT group & its Branch are separate taxable persons
- March 3, 2021: C-507/20 (FGSZ) – Order – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
- March 3, 2021: C-7/20 (Hauptzollamt Münster) – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with
- February 25, 2021: C-712/19 (Novo Banco) – Spanish IDECA tax is compatible with the VAT directive
- February 25, 2021: C-604/19 (Gmina Wrocław) – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods
- January 27, 2021: C-787/19 (European Commission v Republic of Austria) – Failure to align with VAT rules for travel agents
- January 21, 2021: C-501/19 (UCMR – ADA) – Collective management of copyright on musical works
- January 20, 2021: C-655/19 (LN) – Property acquisition under enforcement procedure and subsequent sale is not an economic activity
- January 14, 2021: C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport
