Highlights in July 2022
- 2 cases decided
- 1 AG Opinion’s
- Questions have been released in 3 cases
- 6 New ECJ Cases of which the Questions are not yet released
Join us on Linkedin
Agenda
Judgments
- ECJ C-194/21 (Staatssecretaris van Financien NL) – Judgment – No deduction of VAT if the actual use does not match with the intended use
- ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of…
AG Opinion
Question
- ECJ C-314/22 Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial…
- ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Questions – Status of taxable person and right to deduct VAT if taxable transactions are too low
- ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Questions – Are osteopathic services were eligible for the VAT exemption?
Question – No details known yet
- C-418/22 Cezam vs. BE (Questions)
- C-433/22 HPA – Construções vs. PT (Questions)
- C-442/22 P vs. PL (Questions, though details are not known yet)
- C-505/22 Deco Proteste – Editores vs. PT (not much details yet)
- C-453/22 Schütte vs DE (details not known yet)
Comments on ECJ Cases
- Comments on C-239/22: ECJ to rule on whether the separate purchase/construction contract for VAT purposes consists of 1 or more supplies
- Comments on C-83/21:AG Finds Italian Tax Regime for Short-Term Rentals Does Not Violate Freedom to Provide Services
- Comments on ECJ : May intra-community supplies/acquisitions be taxed with domestic VAT? New EU case dealing with chain transactions!
- Comments on ECJ C-146/21 (VB) – No Reverse Charge for supply of wood goods before VAT registration
- Comments on ECJ C-146/21: No application of Reverse-Charge before VAT registration
- Comments on ECJ C-146/21: Romania may impose a condition of VAT registration on application of the reverse charge mechanism
- Comments on ECJ C-194/21 (Staatssecretaris van Financiën) – Preliminary Decision Regarding Dutch VAT Deduction Rules
- Comments on ECJ C-194/21: The Netherlands may refuse to deduct input tax late
- Comments on ECJ C-194/21: VAT that has been deducted too late cannot be deducted via revision
- Comments on ECJ C-194/21: VAT that is deducted too late cannot be deducted via revision
- Comments on ECJ C-247/21 – Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement
- Comments on ECJ C-247/21: Can wrong invoice references when making use of simplified triangulation lead to VAT liabilities? New EU VAT case!
- Comments on ECJ C-247/21: ECJ AG on invoice requirements for simplified ABC scheme
- Comments on ECJ C-247/21: Intermediate supplier’s invoices did not contain any reference to the transfer of its tax liability to the end customer
- Comments on ECJ C-247/21: Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement
- Comments on ECJ C-333/20 (Berlin Chemie A. Menarini SRL)- Place of Supply of services/Fixed Establishment
- Comments on ECJ C-333/20: CJEU confirms a broad concept of a fixed establishment
- Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability
- Comments on ECJ C-696/20: Double VAT levy in chain successive transactions in violation of the principle of proportionality
- Comments on ECJ C-696/20: ECJ on the side of taxpayers settling chain transactions
- Comments on ECJ C-696/20: ECJ rules on applicability of VAT in chain transactions
- Comments on ECJ C-696/20: Looming VAT liabilities for chain transactions?
- Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure
- Comments on ECJ C-714/20: ECJ defends legal certainty in a case on import VAT
- Comments on ECJ C-714/20: Joint and several liability of a customs representative after the CJEU judgment
- Comments on ECJ C-714/20: Liability of customs representatives for the payment of import VAT is not a matter of course
- Comments on Mecsek-Gabona Kft, C-273/11
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)
- Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19)
- Roadtrip through ECJ cases – What is ”Consideration” (Art. 2)
Flashback
- Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the…
- Flashback on ECJ Cases – C-274/10 (Commission v Hungary) – No limitation of refund if invoices are not paid
- Flashback on ECJ Cases – C-334/10 (X) – Temporary private use does not preclude input tax deduction
- Flashback on ECJ Cases – C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee
- Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the…
- Flashback on ECJ Cases – C-499/10 (Vlaamse Oliemaatschappij) – The holder of a warehouse other than a customs warehouse can not be jointly and…
- Flashback on ECJ Cases – C-525/11 (Mednis) – Tax authorities may not defer the refund of part of the VAT surplus until examination of the taxpayer’s annual tax return
- Flashback on ECJ Cases – C-79/12 (Mora IPR) – Deferment of payment of VAT on importation on the condition that a certificate must be obtained
- Flashback on ECJ cases – C-169/00 (Commission v Finland) – Exemption for the services supplied by authors, artists and performers of works of art
- Flashback on ECJ cases – C-235/00 (CSC Financial Services) – The supply of a mere physical, technical or administrative service related to transactions in…
- Flashback on ECJ cases – C-267/00 (Zoological Society) – Exemption of services linked to sports and cultural services to be interpreted strictly
- Flashback on ECJ Cases – C-384/04 (Federation of Technological Industries and Others) – Jointly and severally liability of the payment of VAT
- Flashback on ECJ Cases – C-435/05 (Investrand) – No deduction of VAT if a transaction has not been performed for the purposes of the taxable activities
- Flashback on ECJ cases – C-480/12 (X BV) – Irregularities in Transit Procedure leading to Customs debt and import VAT
- Flashback on ECJ cases – C-497/01 (Zita Modes) – TOGC covers intention to operate the business or the part of the undertaking transferred and not simply to…
- Flashback on ECJ cases – C-62/00 (Marks & Spencer) – Adoption of national measures correctly implementing a directive does not exhaust the effects of a directive
Other
- Companies are waiting for the CJEU ruling on empty invoices
- ECJ referral: Partial refund claim of VAT overpaid to the supplier?
- Excise duty regulations compliant with EU directive, VAT on chain transactions (CJEU action)
- Germany: Safety-net acquisition tax applies for using VAT-ID from country of departure – but not in case of double taxation
- Italy: VAT deduction of shell companies: reference for a preliminary ruling to the EU Court of Justice
- Joint and Several Liability Rules in EU VAT Law
- Loyens & Loeff | EU Tax Alert 195
- Netherlands: No error recovery for VAT deduction possible via revision
- Procedural conditions for excise duty exemption according to AG CJEU only if they are strictly necessary
- VAT taxable person due to one single transaction?
ECJ Cases – Excise Duties
- ECJ Excise Duties – C-166/21 (Commission v Poland) – AG Opinion – No exemption of excise duties on Alcohol used for the production of medicines
- ECJ Excise Duty Case C-332/21 (Quadrant Amroq Beverages SRL) – AG Opinion – Excise Duty Exemption for Ethyl Alcohol intended to be used and already…
ECJ Non-VAT Case – AG Opinion
See also
- This is what happened in the ECJ (VAT) in June 2022
- 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
