This is what happened in the ECJ (VAT) in March 2022

Highlights in February 2022

• 1 ECJ Case Decided 
• 1 Order issued
• 2 AG Opinions released 
• Questions released on 4 cases
• ECJ C-333/20 (Berlin Chemie A. Menarini SRL): Long awaited judgment on Fixed Establishment will be published on April 7, 2022

---

Judgment

• ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons

Order

• ECJ C-550/21 Leonardo SpA vs. IT (Order): Inadmissable – Italian court provided insufficient information

AG Opinion

• ECJ C-98/21 (Finanzamt R) – AG Opinion – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
• ECJ C-56/21 (ARVI ir ko) – AG Opinion – Option for a VAT taxable sale of real estate to a non/late registered buyer

Questions

• ECJ C-146/22 Dyrektor Krajowej Informacji Skarbowej vs. PL (Questions)
• ECJ Customs – C-770/21 (OGL-Food Trade Lebensmittelvertrieb) – Questions – Customs Value of Agricultural Products
• ECJ C-180/22 Finanzamt Hamm Case vs DE (Questions)
• ECJ C-42/22 (Global Companhia de Seguros) – Questions – Does the concept of ‘insurance and reinsurance transactions’ also includes related or…

Agenda

• Agenda of the ECJ VAT cases – 7 cases announced in April 2022, 3 decisions, 4 AG Opinions
• ECJ C-333/20 (Berlin Chemie A. Menarini SRL): Long awaited judgment on Fixed Establishment will be published on April 7, 2022

Commentary to ECJ Cases

• Reading between the lines of Case C‑605/20 – Suzlon Wind Energy Portugal – Energia Eolica Unipessoal Lda
• Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))
• Additional repair services are subject to VAT
• CJEU – Public health fund contributions decrease VAT base for pharmaceutical firms
• CJEU holds that customer recharge of costs of repair of goods under warranty to its supplier may be deemed consideration for supply by the…
• CJEU VAT Case Law in 2020: Evergreens, Revivals and New Trends
• Commentary on C-98/21 (Finanzamt R) (Opinion) – Interposing a holding company – Deduction of input tax linked to a contribution
• Commentary on ECJ C-98/21: Input VAT deduction of a managing holding
• Commentray on ECJ C- 605/20: Input VAT deduction in the case of repair services by a subcontractor
• Dispatch of excise products by warehouse keeper constitutes movement of products under excise suspension
• ECJ C-641/21 Tackling the VAT Carousel Frauds
• ECJ: VAT and full regularization, another endless story
• Fundamental freedoms and VAT: an analysis based on the ECJ Credit Lyonnais case (C-388/11)
• Grant Thronton – Indirect Tax Update – ECJ Cases
• If you conduct business independently, member state cannot deprive you of the VAT taxpayer status
• Is VAT on sponsoring expenses refundable? (ECJ C-334/20)
• Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law
• ECJ – Principles of EU Law: Hungarian court must disapply a regulation that conflicts with EU law
• ECJ Case No. C-596/20 (DuoDecad Kft.): VAT is levied from the party that agreed to pay for services regardless of its relationship with a third party
• Lithuanian conditions for opting for taxed delivery permitted according to AG ECJ
• CJEU will decide whether charging electric cars for VAT is a service or a delivery of goods
• Recharging e-cars and composite supplies: could the Polish court draw inspiration from the VAT committee?

Customs

• ECJ Customs – C-213/19 (European Commission vs. UK and Nothern Ireland) – Judgment – UK undervalued imports from China between 2011 and 2017

Flashback on ECJ Cases

• Flashback on ECJ Cases – C-10/08 (Commission v Finland) – Finland is not allowed to allow the deduction of motor vehicle tax from VAT
• Flashback on ECJ Cases – C-174/08 (NCC Construction Danmark) – Sale of buildings constructed on its own account cannot be classified as an…
• Flashback on ECJ Cases – C-219/13 (K) – Reduced VAT rate applicable only to books printed on paper
• Flashback on ECJ Cases – C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes
• Flashback on ECJ Cases – C-271/06 (Netto Supermarkt) – VAT exempt exports: innocent suppliers will not be penalised where they are victims of fraud
• Flashback on ECJ Cases – C-272/13 (Equoland) – VAT exemption on imports to be subject to the condition that the imported goods are actually…
• Flashback on ECJ Cases – C-29/08 (SKF) – VAT deduction related to disposal of shares if there is a direct and immediate link with the overall economic activities
• Flashback on ECJ Cases – C-308/01 (GIL Insurance and Others) – Insurance Premium Tax is not a turnover tax
• Flashback on ECJ Cases – C-319/12 (MDDP) – VAT borne in relation to exempt (educational) transactions is not deductible
• Flashback on ECJ Cases – C-332/14 (Wolfgang und Wilfried Rey Grundstücksgemeinschaft GbR) – Input tax deduction correction – Mixed Use buildings
• Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing…
• Flashback on ECJ Cases – C-366/12 (Klinikum Dortmund) – Supplies of cytostatic drugs by a German hospital to outpatients treated with chemotherapy are…
• Flashback on ECJ Cases – C-390/15 (RPO) – No reduced VAT rate for the delivery of digital books by electronic means
• Flashback on ECJ Cases – C-431/12 (Rafinăria Steaua Română) – Refund of excess VAT by way of set-off. Payment of default interest
• Flashback on ECJ Cases – C-438/13 (BCR Leasing IFN) – No deemed supply for VAT when leased cars cannot be repossessed
• Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of…
• Flashback on ECJ Cases – C-495/12 (Bridport and West Dorset Golf Club) – Supply of services to non-members of a golf club not excluded from VAT exemption
• Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax
• Flashback on ECJ Cases – C-515/07 (Vereniging Noordelijke Land- en Tuinbouw Organisatie) – Activities by which an association promotes the general interests of…
• Flashback on ECJ Cases – C-574/15 (Scialdone) – EU law does not preclude a higher financial threshold applicable to VAT related offences
• Flashback on ECJ Cases – C-592/15 (British Film Institute) – VAT exemption for cultural services has no direct effect if not transposed it into national law
• Flashback on ECJ Cases – C-594/13 («go fair» Zeitarbeit) – Concept of ‘organizations which are recognized as institutions of a social nature’
• Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried…
• Flashback on ECJ Cases – Joined cases C-180/10 & C-181/11 – Ex-farmer should not be regarded as a VAT entrepreneur if he wishes to sell this land
• Flashback on ECJ Cases C-16/00 (Cibo Participations) – Costs connected to the acquisition of a shareholding in a subsidiary forms part of its general costs are…
• Flashback on ECJ Cases C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable…

Reference to ECJ Cases in the EU Member States

GERMANY

• BFH on VAT liability for swimming lessons
• VAT liability for swimming lessons

LUXEMBOURG

• Holding companies: EU jurisprudence reminds of importance to analyze VAT expenses

POLAND

• ECJ will decide how to classify commercial real estate on the basis of VAT
• Supreme Administrative Court: The definition of motor fuels is irrelevant after the CJEU judgment

SWEDEN

• Legal case: time of entry of the right to deduct

UNITED KINGDOM

• UK owes EU over undervalued Chinese goods, says ECJ

Roadtrip through ECJ Cases

• Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)
• Roadtrip through ECJ Cases – Focus on ”Penalties/Administrative sanctions”

Other

• CJEU rules Belgian fee form obligation violates free movement of services
• ECJ VAT news as soon as published: 900+ experts joined our Linkedin Group on ECJ VAT Cases … and you?

See also 

• This is what happened in the ECJ (VAT) in February 2022
• This is what happened in the ECJ (VAT) in January 2022
• ECJ VAT Cases decided in 2022
• ECJ VAT Cases – Pending cases
• Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC