Week of June 21, 2021 – What did we learn from the ECJ (VAT)?

Decision/Order issued

• None

AG Opinion

• None

New cases – Questions released

• None

New cases – Questions not released yet

• (Case not yet released by the ECJ) Fixed Establishment connected with the provision of toll manufacturing services

Flashback on ECJ Cases

• C-37/95 (Ghent Coal Terminal) – Right to deduct VAT in case good are not used beyond the control of the taxpayer
• C-427/98 (Commission v Germany) – Adjustment of taxable amount in case of Money-Off Coupons
• C-396/16 (T – 2) – Bad debts, VAT deduction upon homologation preventive agreement

Non-VAT Cases interesting for discussion on VAT aspects as well

• Roadtrip through ECJ Customs Cases – Focus on “Customs Valuation” (Taxable amount for VAT purposes)

ECJ Collection

• ECJ VAT Cases decided (incl. orders) in 2021
• ECJ VAT Cases – Pending cases
• Topical overview ECJ VAT Cases, some topics already available

ECJ Activity in the week of June 28, 2021

July 1, 2021

Judgment in C-521/19 (Tribunal Económico Administrativo Regional de Galicia)

Question is whether VAT is deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued

For prior newsitems on this case, click HERE

AG Opinion in C-324/20 (X-Beteiligungsgesellschaft (TVA – Paiements successifs))

A German referral asking whether the occasion for successive billing or payments within the meaning of Art. 64 (1) VAT Directive already result from the agreement of payment in installmentsa one-off and therefore not period-related service incase of successive billing or payments.

For prior newsitems on this case, click HERE