October 6, 2021
Judgment in C-544/19 (ECOTEX BULGARIA) – NOT a VAT Case
A Bulgarian referral
- Whether a ban on cash payments when combating fraud according to AG CJEU not in violation of EU law
For prior newsitems on this case, click HERE
Judgment in C-717/19 (Boehringer Ingelheim)
A Hungarian referral
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Related to the reduction of the taxable amount; Agreement between pharmaceutical company and health insurer
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October 14, 2021
Judgment in joined cases C-45/20 (Finanzamt N (Communication de l’affectation) & C-46/20 (Finanzamt G (Communication de l’affectation)
A German referral
- Article 167 & 168(a) of the VAT Directive
- VAT deduction – is a business entitled to choose the allocation of the costs against private and business use at the time of purchase but a decision on the allocation is not made before the expiry of the deadline for submission of the annual VAT return?
For prior newsitems on this case, click HERE
October 21, 2021
Judgment in C-80/20 (Wilo Salmson France)
A Romanian referral
- Article 167 & 178 of the VAT Directive
- Is there a distinction between the moment the right of deduction arises and the moment it is exercised with regard to the way in which the VAT system operates; whether the right to deduct VAT may be exercised where no (valid) tax invoice has been issued for the purchase of goods? Can an application for a refund be made in respect of VAT which became chargeable prior to the ‘refund period’ but which was invoiced during the refund period? What are the effects of the annulment of invoices and the issuing of new invoices? Can national legislation make the refund of VAT conditional on the chargeability of VAT in a situation where a corrected invoice is issued during the application period?
For prior newsitems on this case, click HERE
Judgment in C-373/19 (Dubrovin & Tröger – Aquatics)
A German Referral
- Does the concept of school and university tuition within the meaning of Article 132 (1) (i) and (j) of the VAT Directive also include the issue of swimming lessons?
Judgment in C-396/20 (CHEP Equipment Pooling)
A Hungarian referral
- Should Hungary have asked for further info before rejecting (part of) the (8th Directive) VAT refund request?
Judgment in C-324/20 (X-Beteiligungsgesellschaft (TVA – Paiements successifs))
A German referral
- Topic: Tax point for one-off services that are billed in phases
