Highlights in September 2022
- 5 cases decided
- 2 AG Opinions released
- Questions have been released in 2 cases
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Agenda
Decision
- ECJ C-227/21 (HA.EN.) – Judgment – No Denial of input VAT if the seller would not pay output VAT
- ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be regarded as an invoice
- ECJ C-330/21 (The Escape Center) – Judgment – Reduced VAT rate applicable to use sports facilities and if no individual/group guidance is provided
- ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which…
- ECJ C-98/21 (Finanzamt R) – Judgment – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt…
AG Opinion
- ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith
- ECJ C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation
Questions (released)
- ECJ C-344/22 Gemeinde A vs DE – Questions – Municipality “spa tax” economic activity/taxable person?
- ECJ C-365/22 (Belgian State) – Questions – Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
New Cases – Questions not yet released
None
Roadtrip through ECJ Cases
Comments on ECJ Cases
- Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible
- Comments on C-330/21: A service consisting in granting the right to use the sports facilities of a fitness center and in the provision of individual or group counseling…
- Comments on C-696/20: Double taxation of intra-Community chain transactions is incompatible with the EU VAT Directive
- Comments on C-98/21: ECJ does not allow VAT deduction for contributions in kind
- Comments on C-98/21: Input VAT deduction for holding companies: “direct and immediate link” conundrum is back
- Comments on ECJ C-156/20: Is an invoice amount exclusive or inclusive of VAT?
- Comments on ECJ C-194/21: VAT cannot be reclaimed after revision
- Comments on ECJ C-194/21: Whether VAT revision rules apply in situations where a deduction has not been exercised on time or correctly
- Comments on ECJ C-227/21: Absent fraud, it is not harmful for input tax deduction by the recipient if the supplier has not actually paid the VAT to the…
- Comments on ECJ C-227/21: The right to deduct VAT is a fundamental right
- Comments on ECJ C-227/21: VAT not paid due to insolvency is still deductible
- Comments on ECJ C-288/22 (Question) – Director’s remuneration subject to VAT?
- Comments on ECJ C-288/22 (Question) – VAT on Director Fees: end of the story?
- Comments on ECJ C-288/22 (Questions) – Is the application of VAT on directors’ fees legitimate?
- Comments on ECJ C-330/21: Is your fitness coaching subject to 6% or 21% VAT?
- Comments on ECJ C-330/21: Reduced VAT rate applicable to fitness center services
- Comments on ECJ C-330/21: Running a fitness room: 6 or 21% (Belgian) VAT?
- Comments on ECJ C-330/21: Use of sporting facilities whether subject to the reduced rate
- Comments on ECJ C-368/21: Import VAT due in Germany for car purchased in Georgia
- Comments on ECJ C-368/21: Is import VAT automatically due when a customs debt upon import arises?
- Comments on ECJ C-378/12 (AG Opinion): Double VAT recovery does not have to be an unjust enrichment
- Comments on ECJ C-378/21 (AG Opinion): Too much VAT invoiced: do you have to credit it and return it to your customer?
- Comments on ECJ C-378/21 (AG Opinion): Under certain circumstances right to a refund of excess VAT charged to private individuals
- Comments on ECJ C-695/20 (AG Opinion): Compensation paid by users of the online platform is, according to AG ECJ, VAT tax base
- Comments on ECJ C-695/20 (AG Opinion): OnlyFans should fork out more UK VAT for its subscribers, EU advises
- Comments on ECJ C-695/20 (AG Opinion): Regulation providing online platform is liable to pay VAT is valid
- Comments on ECJ C-695/20: Advocate General Finds Only Fans Platform Operator Liable to Pay VAT on Total Sums Paid by Fans in the UK
- Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions
- Comments on ECJ C-98/21 – Holding company and dedcution of input VAT
- Comments on ECJ C-98/21: CJEU does not allow VAT recovery for contribution in kind
- Comments on ECJ C-98/21: Holding company can only deduct input VAT related to its own taxable activities
- Comments on ECJ C-98/21: Holding company has no right to recover VAT on services contributed to subsidiary
- Comments on ECJ C-98/21: New EU case dealing with VAT deduction position of active holdings
- Comments on ECJ C-98/21: News on Input Tax Deduction for Holding Companies
- Comments on ECJ C-98/21: No input tax deduction for holding company
- Comments on ECJ C-98/21: No VAT recovery for a holding company on the purchase of services that are contributed to its subsidiary
- Comments on ECJ C-98/21: Use of services acquired by holding company linked to VAT exempt operating subsidiaries limits input VAT recovery
Flashback
- Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax
- Flashback on ECJ Cases – C-218/10 (ADV Allround) – Self-employed drivers also constitute staff provided
- Flashback on ECJ Cases – C-496/11 (Portugal Telecom) – Right to deduct VAT if services acquired are directly and directly related to economic transactions
- Flashback on ECJ cases C-101/00 (Tulliasiamies and Siilin) – A vehicle registration tax does not have the features of a VAT
- Flashback on ECJ Cases C-106/05 (L.u.p.) – Medical analyzes for the purpose of preventive observation and preventive examination of the patient may be VAT exempted
- Flashback on ECJ cases C-108/00 (SPI) – An advertising service ia also a services supplied indirectly to the advertiser
- Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of immovable property
- Flashback on ECJ cases C-40/00 (Commission v France) – France can not withdraw full right to deduct VAT if if there was partial deduction before
- Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’
- Flashback on ECJ cases C-498/99 (Town & County Factors) – The full amount of the participation costs received by the organizer of a game forms the taxable amount
- Flashback on ECJ cases C-8/03 (BBL) – Investment companies with variable capital (SICAVs) have the status of a taxable person
Other
- Can I reclaim VAT incurred before I registered for VAT purpose?
- ECJ: Input VAT deduction by means of an upstream holding not possible
- ECJ: Joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States
- ECJ: No input VAT recovery for management holding company
- EU-UK content sharing intermediary platforms liable for full VAT
- Input VAT adjustment pursuant to Section 15a UStG in case of abandonment of only one of several activities
- MOF Seeks Comments on Bill to Harmonize VAT Rules With EU Directives, Court Decisions
- Place of import of transport vehicle and payment of import VAT
- Subsidy also possible for VAT when installing an internet connection in Italy
- ECJ AG Backs HMRC In Key E-Commerce Platform VAT Case
- When the Polish VAT administration claims VAT twice!
See also
- This is what happened in the ECJ (VAT) in August 2022
- This is what happened in the ECJ (VAT) in July 2022
- 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
