Article in the EU VAT Directive 2006/112/EC
Article 273
Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.
ECJ Cases decided
- C-210/91
- C-276/91
- C-312/91
- C-110/99
- C-262/99
- C-181/04, 182/04, 183/04(Elmeka) – Loading and unloading of seagoing vessels by a subcontractor is exempt from VAT
- C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax
- C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to use cash register
- C-385/09 (Nidera Handelscompagnie BV) – Right to get a refund of VAT if the taxpayer was not identified as a taxable person for VAT purposes
- C-107/10 (Enel Maritsa Iztok 3) – Right to default interest on Late VAT Refunds
- C-591/10 (Littlewoods Retail and Others) – Local court must determine interest compensation itself in the event of a refund of incorrectly levied VAT
- C-617/10 (Åkerberg Fransson) – A Member State can impose a tax penalty and a criminal penalty
- C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes
- C-284/11 (EMS-Bulgaria Transport) – Limitation period for the exercise of the right to deduct is permitted, if it does make the exercise of this right impossible
- The principle of fiscal neutrality precludes a penalty consisting in refusing the right to deduct in the event of late payment of VAT, but does not preclude payment of default interest, provided that such penalty is in accordance with the proportionality principle. It is for the referring court to verify this.
- C-104/12 (Becker) – Supplies of lawyers’ services do not give that undertaking the right to deduct as input VAT
- C-259/12 (Rodopi-M 91) – Heavy Fine For Belated VAT Adjustments
- C-424/12 (Fatorie) – No deduction of VAT in case reverse-charge should have been applied
- C-431/12 (Rafinăria Steaua Română) – Refund of excess VAT by way of set-off. Payment of default interest
- C-272/13 (Equoland) – VAT exemption on imports to be subject to the condition that the imported goods are actually stored in a tax warehouse
- C-654/13 (Delphi Hungary Autóalkatrész Gyártó) – Interest due on amounts of VAT which were not recoverable within a reasonable period
- C-105/14 (Taricco and Others) – Criminal proceedings concerning offences in relation to VAT
- C-183/14 (Salomie and Oltean) – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT
- C-518/14 (Senatex) – VAT deduction for non-compliant invoices
- C-217/15 & C-350/15 (Massimo Orsi & Luciano Baldetti) – No prohibition of double punishment of company and director for VAT fraud
- C-524/15 ( Menci) – Criminal prosecution possible in addition to fine for non-payment of VAT
- C-564/15 (Farkas) – Undue payment of VAT. Purchaser must be able to adress his application for reimbursement to the tax authority directly in case of insolvency of the seller
- C-574/15 (Scialdone) – EU law does not preclude a higher financial threshold applicable to VAT related offences
- C-387/16 (Nidera) – Amount of interest normally payable under national law on overpaid VAT cannot be reduced
- C-42/17 (MAS and MB vs IT) – In criminal VAT proceedings sometimes national deadlines should be ignored
- C-544/19 (ECOTEX Bulgaria) – Ban on cash payments when combating fraud not in violation of EU law
- C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
- C-935/19 (Grupa Warzywna) – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive
- C-81/20 (SC Mitliv Exim SRL) – Order – VAT once due cannot be considered to be undue and cannot generate interest for the benefit of the taxpayer who has paid it
- C-570/20 (BV) – Duplication of proceedings and penalties of a criminal nature satisfied by national rules
- C-583/20 (EuroChem Agro Hungary) – Order – Limitations to member states’ freedom to impose penalties
- C-97/21(MV-98) – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
- C-418/22 (Cezam) – Authorities are allowed to impose penalties on underpaid VAT without considering input VAT
- C-107/23 (PPU) – Obligation to combat VAT fraud affecting the Union’s financia
ECJ Cases Pending
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