Did you know what you can find on www.vatupdate.com on ECJ cases?
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
- ECJ VAT Cases decided (incl. orders) in 2021 – Ranked per ”Date of decision”
- ECJ VAT Cases – Pending cases
Agenda of the ECJ in December 2021
ECJ Cases Decided
- C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction
- C-358/20 (Promexor Trade) – Decision – Involuntarily de-registered taxable persons liable for VAT but no right to deduct VAT
- C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
- ECJ C-281/20 analyzed
- Part 1: Formal vs. material requirements of the Right to deduct VAT
- Part 2: ”naming” and ” status” of the supplier, formal or material condition for the right to deduct VAT
- Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT
- Part 4: Neutrality principle, Substance over Form and the Right to deduct VAT
- Part 5: Evidence to proof material requirements to be provided by Taxable Persons
- Part 6: Impact of Fraud on VAT deduction, Conditions when Fraud can be considered
- Part 7: No right to deduct VAT is status of taxable supplier is not checked and in case of VAT fraud
- Why are invoices so important in VAT? (on the Ferimet decision, C 281/20)
- ECJ C-281/20 analyzed
- C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid
ECJ Case – AG Opinion released
ECJ Questions released
- C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states?
- C-519/21 (DGRFP Cluj) – Questions – Cooperation agreement, VAT arrears, right to deduct
- C-596/21 (Finanzamt M) – Questions – Right to deduct VAT in case of Tax Evasion in a prior transaction
- C-512/21 Aquila Part Prod Com vs HU (Questions): Denial of input VAT due to fraud, without carrying out checks
- C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Question – Right to deduct VAT on motor vehicle expenses, travel and…
ECJ – New Cases
Topical overview of ECJ Cases
- ”Right to deduct VAT on good and services supplied” (Art. 168(a))
- ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))
- ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other…
- ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
Flashback on ECJ Cases
- C-103/09 (Weald Leasing) – Contractual conditions constituting abuse must be redefined
- C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost
- C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices…
- C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place
- C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes
- C-560/11 (Debiasi) – No right to deduct for VAT exempt transactions, pro rata VAT deduction in case of mixed…
- C-210/11 & C-211/11 (Medicom and Maison Patrice Alard) – Provision of part of the business premises as a residence free of charge does…
- C-446/15 (Signum Alfa Sped) – Right to deduct VAT even if the issuer of those invoices could not have been the actual supplier of those…
- C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and…
- C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money
- C-461/12 (Granton Advertising) – No exemption for the sale of a discount card
- C-281/91 (Muys’ en De Winter’s Bouw- en Aannemingsbedrijf BV) – Grant of deferred payment against consideration of interest, by…
- C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax…
- C-187/14 (DSV Road) – No deduction of VAT on import by the carrier
Other articles
- European Court of Justice Explains Rules on VAT Refunds
- Cancellation and reissuance of an invoice does not have any impact on the VAT refund period
- ECJ VAT Cases decided in 2021 so far related to ”Right to deduct VAT”
- How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway
- VAT Refund in case of discounts: The Boehringer Ingelheim Judgments
- ECJ T-561/21 State aid – Postal sector – VAT exemption for certain transactions carried out by the universal service provider
- Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes
- VAT and digital platforms facilitating supplies of services: Act in own name?
- Input VAT deduction only with invoice but without need for minimum mandatory information?
- VAT fully chargeable at the time a supply is carried out – even in the case of instalment payments
- Swedish guidance about the concept of education
- ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments
- A one-time supply of services which are remunerated by means of payment in installments can cause a serious cashflow issue for the supplier because they may…
- Commentary to ECJ C-324/20 (X-Beteiligungsgesellschaft) – One-time supply of services with payment in installments can cause a serious cashflow issue for the…
- Fuel Cards – Draft of a Circular from German Ministry of Finance (C-235/18)
