Highlights of January 2022
- 3 ECJ Cases Decided
- 3 AG Opinions released
- Questions released on 6 cases
Decisions
- ECJ C-156/20 (Zipvit Limited) – Judgment – Deduction of input tax is not possible without possession of an invoice stating the VAT
- ECJ C-513/20 (Termas Sulfurosas de Alcafache, S.A) – Judgment – Spa treatments are VAT exempted as medical and healthcare service
- ECJ C-90/20 (Apcoa Parking) – Judgment – VAT due on controlling fees for violation of private parking regulations are subject to VAT
AG Opinion
- ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – AG Opinion – VAT group: Controlling member not necessarily representative of…
- ECJ C-269/20 (Finanzamt T) – AG Opinion – Not only controlling company of VAT group is the taxable person of VAT group
- ECJ C-607/20 (GE Aircraft Engine Services) – AG Opinion – Issue of retail vouchers to employees
Questions released
- ECJ C-664/21 NEC Plus Ultra Cosmetics AG vs. SI (Questions): New evidence to substantiate intracommunity supply allowed?
- ECJ C-669/21 Gencoal S.A. vs PT (Questions): Deadline for cross border VAT refund by taxable persons in other EU member states
- ECJ C-677/21 Fluvius Antwerpen vs. BE (Questions): Is the unlawful use of energy is a supply of goods?
- ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable?
Questions not yet released
Customs/Excise cases
- ECJ Customs – Joined cases C-415/20, C-419/20, C-427/20 – Opinion – Payment of interest in case of refund
- ECJ Excise Duties C-326/20 (MONO) – Judgment – A Member State can not lay down the conditions on the exemption on goods used in diplomatic and…
Agenda of the ECJ
Roadtrip through ECJ Cases (ECJ Cases per article of the EU VAT Directive 2006/112/EC)
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
- Roadtrip through ECJ Cases – Focus on ”Exemption for Credit guarantees” (Art. 135(1)(c))
- Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))
Flashbacks
- Flashback on ECJ Cases – C-114/14 (Commission v Sweden) – Exemption for public postal services
- Flashback on ECJ Cases – C-132/06 (Commission v Italy) – Validity of VAT amnesty
- Flashback on ECJ Cases – C-150/99 (Stockholm Lindöpark AB) – No general VAT Exmption for a Membership of a golf club including a wide range of…
- Flashback on ECJ Cases – C-310/11 (Grattan) – Mail-order agent’s credit does not lead to a reduction in tax base
- Flashback on ECJ Cases – C-350/10 (Nordea Pankki Suomi) – VAT exemption does not apply to electronic messaging services for financial institutions (SWIFT)
- Flashback on ECJ Cases – C-384/95 (Landboden-Agrardienste) – A national compensation scheme not to harvest at least 20% does not constitute a supply of services
- Flashback on ECJ Cases – C-400/15 (Landkreis Potsdam-Mittelmark) – No right to deduct VAT when on goods or services used for non-economic purposes…
- Flashback on ECJ Cases – C-401/05 (VDP Dental Laboratory) – Exemption does not apply to supplies of dental prostheses by an intermediary
- Flashback on ECJ Cases – C-546/14 (Degano Trasporti) – Partial payment of VAT debts is not contrary to the obligation on Members States to ensure…
- Flashback on ECJ Cases – C-73/85 (Kerrutt) – Multiple taxable transactions that cannot be combined into a single transaction must be treated separately for…
- Flashback on ECJ Cases – C-97/14 (SMK) – Place of services for remote control manufacturing is where service is performed
- Flashback on ECJ Cases C-215/94 (Mohr) – An indemnity for the abandonment of milk production is not subject to VAT
- Flashback on ECJ Cases C-384/01 (Commission vs. France) – VAT reduced rates lower than the general rate can be admitted if it does not vulnerate the principle…
- Flashback on ECJ Cases C-455/05 (Velvet & Steel Immobilien) – No exemption Credit Guarantees for obligations which are non-pecuniary, such as the obligation…
Commentary ECJ cases
- Can be a penalty for parking in breach of the regulations subject to VAT?
- Commentary on ECJ C-269/20 (Opinion) – Despite legal independence, associated persons can form VAT Group
- Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – When do installment payments become subject to VAT?
- Commentary to ECJ C-156/20 (Zipvit Ltd.) – No refund for transactions assumed to be exempt
- Deduction of input VAT in cases of allegedly useless advertising
- ECJ C-513/20 – The thermal spa town of Termas Sulfurosas de Alcafache provides two types of services
- No input VAT recovery as VAT was not due or paid
- When is VAT due or paid?
