Highlights in June 2022
- 3 cases decided, 1 Order
- 1 AG Opinion’s
- Questions have been released in 4 cases
- 6 New ECJ Cases of which the Questions are not yet released
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Agenda
Decision
- ECJ C-146/21 (DGRFP Bucureşti) – Judgment – No application of Reverse-Charge before VAT registration
- ECJ C-188/21 (Megatherm-Csillaghegy) – Order – Right to deduct VAT even when the tax authorities revoke the VAT Number
- ECJ C-56/21 (ARVI ir ko) – Judgment – Exemption of a sale of real estate only if buyer is VAT registered
- ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling
AG Opinion
Questions
- ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll…
- ECJ C-239/22 (Belgian State and Promo 54) – Questions – Condition of the first use of a building
- ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?
- ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Questions – Composite services provided at charging points for users of electric vehicles
New cases – Questions not yet published
- CJEU submission on input VAT deductions in the case of health resorts
- ECJ C-344/22 Gemeinde A vs DE Questions (details not published yet)
- ECJ C-355/22 Osteopathie Van Hauwermeiren vs. BE (Questions) – details not known yet
- ECJ C-365/22 Belgian State (Questions) no further details known yet
- The problem of overstated VAT on the receipt went to the ECJ
- Who will pay VAT on empty invoices – the taxpayer or his employee?
Comments
- Commentary on ECJ C-1/21 – ECJ according to AG not competent to answer questions about joint and several liability
- Comments on C-333/20: Could a foreign affiliate give your business VAT fixed EU establishment?
- Comments on C-333/20: Permanent establishment for VAT purposes: some clarifications recently provided by the CJEU
- Comments on C-596/20: ECJ has no jurisdiction to answer the preliminary questions raised
- Comments on C-596/20: ECJ leaves unanswered second set of questions about double VAT in IT services
- Comments on ECJ C-276/18: Against All Odds, VAT Double Taxation Exists in the EU
- Comments on ECJ C-299/20: VAT On margin – Icade Promotion shutdown, what practical implications?
- Comments on ECJ C-333/20: A Subsidiary Cannot Be a Fixed Establishment under EU VAT in (Almost) Any Case
- Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers
- Comments on ECJ C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts
- Comments on ECJ C-637/20: City cards sold by a Swedish company to tourists who visit Stockholm are classified as “multi-purpose vouchers”
- Comments on ECJ C-714/20: Indirect customs representative is not jointly liable for import VAT
- Comments on ECJ C-714/20: Indirect customs representative is not jointly liable for import VAT
- Comments on ECJ C-714/20: Indirect customs representative not responsible for import VAT
- Comments on ECJ C-714/20: The responsibility of the customs representative in the payment of VAT on imports
- Comments on ECJ VAT C-90/20: Ruling on VAT Treatment of Parking Penalties
- ECJ will clarify who is responsible for blank invoices? Employee or company?
- ECJ will rule on unjust enrichment and millions of VAT
- ECJ: AG Opinion Case No. C-1/21 (MC)-Liability of a company acting in bad faith results in its being deprived of assets and could not pay its interest tax debts
- ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments
- European Court of Justice rules on use of statistical data for determination of customs value
- Expiry of the customs debt vs VAT and excise duty
- Subcontracting services in the form of transporting goods outside the EU are no longer exempt from VAT
- VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?
- VAT rate for elevator repairs and maintenance (CJEU judgment)
Decision
- ECJ C-146/21 (DGRFP Bucureşti) – Judgment – No application of Reverse-Charge before VAT registration
- ECJ C-188/21 (Megatherm-Csillaghegy) – Order – Right to deduct VAT even when the tax authorities revoke the VAT Number
- ECJ C-56/21 (ARVI ir ko) – Judgment – Exemption of a sale of real estate only if buyer is VAT registered
- ECJ C-570/20 (BV) – Judgment – Duplication of proceedings and penalties of a criminal nature satisfied by national rules
- ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling
Flashback
- Flashback on ECJ Cases – C-154/08 (Commission v Spain) – Services rendered by the ‘registradores de la propiedad’ are subject to VAT
- Flashback on ECJ Cases – C-174/06 (CO.GE.P) – A maritime domain comes within the concept of ‘rental of immovable property’
- Flashback on ECJ Cases – C-259/11 (DTZ Zadelhoff) – Mediation in the transfer of shares in companies – Act that also involves transfer of ownership of…
- Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual funds
- Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent
- Flashback on ECJ Cases – C-33/13 (Jagiełło) – Right to deduct the VAT if supplier committed fraud
- Flashback on ECJ Cases – C-395/09 (Oasis East) – No exclusion of VAT deduction if Trading partners are established in a tax haven
- Flashback on ECJ Cases – C-414/07 (Magoora) – Deduction of VAT on the purchase of fuel for certain vehicles irrespective of their purpose of use
- Flashback on ECJ Cases – C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property
- Flashback on ECJ Cases – C-456/07 (Mihal) – A bailiff is a taxable person
- Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition
- Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the…
- Flashback on ECJ Cases – C-484/06 (Koninklijke Ahold) – No obligation to round down the amount of VAT per item
- Flashback on ECJ Cases – C-92/13 (Gemeente ‘s-Hertogenbosch) – First occupation by a municipal authority of premises built for it on land belonging to it is a…
- Flashback on ECJ Cases – C-95/07 & C-96/07 (Ecotrade) – A limitation period for the exercise of the right to deduct is allowed
- Flashback on ECJ cases C-17/01 (Sudholz) – Flat-rate limitation of the right to deduct VAT on vehicles not used exclusively for business purposes
- Flashback on ECJ cases C-255/02 (Halifax and Others) – Abuse of law
- Flashback on ECJ cases C-269/00 (Seeling) – Use for private purposes of a taxable person of a home in a building that fully belongs to a business
- Flashback on ECJ cases C-284/03 (Temco Europe) – Passive provision of spaces or surfaces in buildings constitutes ‘rental of immovable property’
- Flashback on ECJ cases C-33/03 (Commission v United Kingdom) – No right to deduct VAT on certain supplies of motor fuel to non-taxable persons
- Flashback on ECJ cases C-376/02 (Goed Wonen) – Retroactive application of changed legislation
- Flashback on ECJ cases C-387/01 (Weigel) – Directive allows imposition of a consumption tax such as the Normverbrauchsabgabe base tax
- Flashback on ECJ Cases C-394/04 (Ygeia) – Provision of telephones, rental of television sets, the supply of beds and meals to hospital patients are not exempted
- Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for…
- Flashback on ECJ cases C-437/13 (Unitrading) – Proof of the origin of imported goods provided by the customs authorities after investigation by a third party
- Flashback on ECJ cases C-438/01 (Design Concept) – Place of supply rules also applicable if indirectly invoiced to advertiser
- Flashback on ECJ cases C-475/03 (Banca popolare di Cremona) – IRAP (Regional Tax on Productive Activities) not prohibited by the VAT Directive
- Flashback on ECJ Cases C-524/15 ( Menci) – Criminal prosecution possible in addition to fine for non-payment of VAT
- Flashback on ECJ Cases C-599/12 (Jetair and BTWE Travel4you) – Travel agents can be treated differently from intermediaries
- Flashback on ECJ Cases C-74/11 (Commission v Finland) – A VAT Group can be limited to the financial and insurance sector
- Flashback on ECJ cases C-78/00 (Commission v Italy) – Refunds of VAT cannot be made by issuing State loans
- Flashback on ECJ Joined Cases C-217/15 & C-350/15 (Massimo Orsi & Luciano Baldetti) – No prohibition of double punishment of company and director for VAT…
Other
- EU Court of Justice: seven judges of the General Court appointed
- European Court may put intra-Community transaction on edge (2017)
Roadtrip
See also
- This is what happened in the ECJ (VAT) in May 2022
- This is what happened in the ECJ (VAT) in April 2022
- This is what happened in the ECJ (VAT) in March 2022
- 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
