Based on the most visitied on www.vatupdate.com and decided before Jan 1, 2022
- C-621/19 (Weindel Logistik Service) – Import VAT recovery only for the owner of the goods
- C-717/19 (Boehringer Ingelheim) – Reduction of the taxable amount even if not established on a commercial policy
- C‑568/17 (Geelen) – Live interactive erotic webcam sessions – Place where a service is actually performed
- C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
- C-349/96 (Card Protection Plan) – Composite supplies whether they constitute or include insurance
- C-210/04 (FCE Bank) – A fixed establishment is not a legal entity distinct from the business itself
- C-561/19 (Consorzio Italian Management e Catania Multiservizi) – Criteria for National courts to bring cases to ECJ
- C-102/86 (Apple and Pear Development Council) – Compulsory payments, even in kind, cannot be easily considered as giving rise to onerous transactions
- C-165/17 (Morgan Stanley) – VAT deduction by branches rendering services to their head-office
- C-16/93 (R. J. Tolsma) – A service is only provided “for consideration” if there is a legal relationship between the provider and the recipient of the service
Join the Linkedin Group on ECJ VAT Cases, click HERE
