Cases decided
- ECJ – Approximation of laws – C-544/19 (ECOTEX BULGARIA) – Judgment – Ban on cash payments when combating fraud according to AG CJEU not in violation of EU…
- ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy
- ECJ C-186/20 (HYDINA SK) – Judgment – International Exchange of Information; Time Limits
- ECJ C-299/20 (Icade Promotion Logement SAS) – Judgment – VAT Margin Scheme on Resale of Buildings and Building Lands Cannot Be Applied When…
- ECJ C-21/20 (Balgarska natsionalna televizia) – Decision – Public service television broadcasting a supply of services for consideration can deduct VAT…
- ECJ C-100/20 (Hauptzollamt B) – Decision – In the event of a refund of German electricity tax, there is a right to interest compensation
- ECJ C-294/20 (GE Auto Service Leasing) – Judgment – Denial of cross border VAT refund as information was not timely provided
- ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law
- ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days…
- ECJ C-21/20 (Balgarska natsionalna televizia) – Decision – Public service television broadcasting a supply of services for consideration can deduct VAT…
AG Opinion
- ECJ C-489/20 (Kauno teritorinė muitinė) – AG Opinion -VAT still due if smuggled goods are seized and subsequently confiscated?
- ECJ C-228/20 (I GmbH) – AG Opinion – VAT exemption for private hospital that is not governed by public law and has no agreements with health…
- ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different…
New ECJ Cases – Questions released
- ECJ C-458/21 (CIG Pannónia Életbiztosító) – Questions – Medical exemption for service used by an insurance company?
- ECJ C-398/21 (Conseil National des Barreaux and Others) – Referral on Reportable Cross-Border Arrangements (DAC6)
- ECJ C-378/21 (P GmbH) – Questions – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk…
New ECJ Cases – Not yet published on Curia
Agenda
ECJ Cases decided – Background info
- ECJ allows for different VAT treatment of amusement parks and fun fairs
- Analysis of the ECJ Case C-695/20 (Fenix International)
- Contractual discount to health insurer leads to lower VAT
- European Court of Justice Clarifies Concept of VAT Fixed Establishment
- ECJ C-294/20: Provision of documents in a subsequent procedural phase of the VAT refund procedure
- Recent changes to CJEU rulings in relation to VAT refunds
- VAT treatment of amusement parks and fun fairs
- Hungarian court according to AG CJEU bound by CJEU judgment despite deviating facts
- ECJ: Deduction of VAT in case of taxable & non-taxable activities
- Service of warranty extension as an insurance operation and its impact on the pro-rata deduction
- Hungarian court according to AG CJEU bound by CJEU judgment despite deviating facts
- ECJ: Deduction of VAT in case of taxable & non-taxable activities
- How is the CJEU construing the fund management VAT exemption in light of digitalisation and outsourcing? – Part 2
- How is the CJEU construing the fund management VAT exemption in light of digitalisation and outsourcing? – Part 1
- ECJ on the late submission of invoices in VAT refunds (case C-294/20)
- CJEU rules ‘Early VAT Payment’ as inconsistent with VAT directive
- Property companies holding real estate assets in Germany – state of play on the input VAT deduction right
- ECJ allows for different VAT treatment of amusement parks and fun fairs
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Focus on Taxable Amount – Inclusion of Taxes and Incidental expenses (Art.78)
- Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))
- Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))
- Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))
- Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)
- Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)
Other
Flashbacks
- Flashback on ECJ Cases – C-114/05 (Gillan Beach) – An inclusive service provided by an organiser to exhibitors at a fair is taxable where those events…
- Flashback on ECJ Cases – Joined cases C-536/08 (X) and C-539/08 (fiscale eenheid Facet-Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS…
- Flashback on ECJ Cases – C-307/01 (d’Ambrumenil and Dispute Resolution Services) – Regular medical checks by employers and insurers are VAT…
- Flashback on ECJ Cases – C-307/01 (d’Ambrumenil and Dispute Resolution Services) – Regular medical checks by employers and insurers are VAT…
- Flashback on ECJ Cases – C-251/16 (Cussens and Others) – VAT abuse of rights principle does not require a national measure transposing it
- Flashback on ECJ Cases – C-154/16 (Latvijas dzelzceļš) – No VAT is payable on the part of goods which have been completely destroyed or irretrievably lost…
- Flashback on ECJ Cases C-98/05 (De Danske Bilimportører) – Taxable amount excludes Registration duty on new motor vehicles
- Flashback on ECJ Cases – Joined Cases C-144/13, C-154/13, C-160/13 – No VAT exemption & deduction, if a VAT exemption under national law conflicts with…
- Flashback on ECJ Cases – Joined Cases C-454/12 (Pro Med Logistik) & C-455/12 (Pongratz) – Different VAT rates for two types of passenger transport in principle…
- Flashback on ECJ Cases – C-98/05 (De Danske Bilimportører) – Taxable amount excludes Registration duty on new motor vehicles
- Flashback on ECJ Cases – C-433/09 (Commission v Austria) – Tax on normal consumption excluded from the taxable amount
- Flashback on ECJ Cases – C-106/10 (Lidl & Companhia) – Taxable amount includes Tax on motor vehicles
- Flashback on ECJ Cases – C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted
- Flashback on ECJ Cases – C-78/02, C-79/02, C-80/02 (Karageorgou & others) – VAT incorrectly paid by a non-taxable person and stated on the invoice drawn up by him
- Flashback on ECJ Cases – C-566/07 (Stadeco) – Right to recover if VAT paid in error, if no danger of a loss of tax
- Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services
- Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person
- Flashback on ECJ Cases – C-33/11 (A oy) – VAT exemption for the delivery of aircraft for international charter flights for companies and private individuals
- Flashback on ECJ Cases – C-273/16 (Federal Express Europe) – Italian VAT levy on transport costs when goods are imported in violation of EU law
- Flashback on ECJ Cases – C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services…
- Flashback on ECJ Cases – C-156/09 (Verigen Transplantation Service International) – Isolation of articular cartilage cells from cartilage material collected from…
- Flashback on ECJ Cases – C-86/09 (Future Health Technologies) – No exemption for the dispatch of collection equipment of umbilical cord blood from newborns
- Flashback on ECJ Cases – C-91/12 (PFC Clinic) – Aesthetic operations and aesthetic treatments exempt from VAT under certain conditions
- Flashback on ECJ Cases – C-563/12 (BDV Hungary Trading) – Exemption on exportation – 90 days export time limit unacceptable
- Flashback on ECJ Cases – C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
- Flashback on ECJ Cases – C-654/13 (Delphi Hungary Autóalkatrész Gyártó) – Interest due on amounts of VAT which were not recoverable within a…
- Flashback on ECJ Cases – C-174/11 (Zimmermann) – VAT exemption of ambulatory care services provided by commercial providers, is contrary to EU law
- Flashback on ECJ Cases – C-117/11 (Purple Parking and Airparks Services) – Parking service combined with passenger transport from car park to…
- Flashback on ECJ Cases – C-340/15 (Nigl and Others) – Partnerships marketing products under a common brand name and through a limited liability…
- Flashback on ECJ Cases – Joined Cases C-618/11, C-637/11, C-659/11 (TVI – Televisão Independente SA) – Taxable amount of VAT on commercial…
- Flashback on ECJ Cases – C-184/05 (Twoh International) – No obligation to request information from the authorities of the Member State of the buyer
- Flashback on ECJ Cases – C-285/09 (R.) – No VAT Exemption for intra-EU supplies of goods if identity of the buyer is unknown
- Flashback on ECJ Cases – C-146/05 (Collée) – Exemption for an intra-EU supply of goods may not be refused if it has taken place and proof of such a supply has not…
- Flashback on ECJ Cases – C-84/09 (X) – Classification of a transaction as an EU supply or acquisition cannot depend on the observance of a period within which the…
- Flashback on ECJ Cases – C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of…
- Flashback on ECJ Cases – C-492/13 (Traum) – Exemptions (zero rate) for intra-Community transactions – Buyer who is not registered for VAT purposes –…
- Flashback on ECJ Cases – C-21/16 (Euro Tyre) – Exemption for intra-EU supplies is granted if customer is neither registered in the VIES nor subject to a tax regime for…
- Flashback on ECJ Cases – C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction
- Flashback on ECJ Cases – C-552/16 (Wind Inovation 1) – Dissolution of company leading to cancellation of VAT registration – Obligation to calculate and pay…
- Flashback on ECJ Cases – C-615/16 (Kerr) – Usage rights for immovable property – Concept of “negotiation”
