Highlights in January 2023
- 4 cases decided (incl. 3 Orders)
- 2 AG Opinions released
- Questions have been released in 4 cases
- 2 new cases, no further details yet
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Your database of ECJ Cases with the link to the relevant article in the EU VAT Directive 2006/112/EC
Judgment/Order
- ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies
- ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion
- ECJ C-585/20 (BFF Finance Iberia S.A.U.) – Judgment – Late payment Directive, interest also on the VAT amount
- C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern
AG Opinion
- ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required?
- ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods
Questions
- ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Questions – Revision of the taxable amount if goods and services are sold to…
- ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually…
- ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account
- ECJ C-733/22 (Valentina Heights) – Questions – Reduced VAT rate set for accommodation provided by hotels and similar establishments
New ECJ VAT Case
- New ECJ VAT Case – C-37/23 (Giocevi) – Questions not yet released
- New preliminary VAT questions to the ECJ: C-791/22 Hauptzollamt Braunschweig
Agenda
Comments
- Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions
- Comments on C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity)
- Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group
- Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency
- Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice!
- Comments on ECJ C-293/21: Mandatory revision of VAT in case of liquidation of company
- Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement contracts on loose sand after ECJ judgment
- Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud?
- Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
- Comments on ECJ C-677/21: Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT?
- Comments on ECJ C-677/21: Unlawful use of energy a supply of goods
- Comments on ECJ C-677/21: VAT is also due in the event of an unlawful purchase of electricity (AG Opinion)
Flashback
- Flashback on ECJ Cases – C-237/09 (De Fruytier) – Independent activity of transport for hospitals and laboratories of human organs and samples taken…
- Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national…
- Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses
- Flashback on ECJ Cases – C-453/09 (Commission v Germany) – No reduced VAT rate for live animals/horses
- Flashback on ECJ Cases – C-489/09 (Vandoorne) – No VAT deduction by intermediate if customer did not pay VAT at source
- Flashback on ECJ Cases – C-539/09 (Commission v Germany) – Own resources accruing from value added tax
- Flashback on ECJ Cases – C-74/08 (PARAT Automotive Cabrio) – No restriction on VAT deduction for goods purchased with a subsidy financed by public funds
- Flashback on ECJ Cases – Joined Cases C-290/05 (Nádasdi) & C-333/05 (Németh) – Registration duty on motor vehicles – Used motor vehicles – Importation
- Flashback on ECJ cases C-139/84 (Van Dijk’s Boekhuis BV) – The concept of making an article implies the creation of an article that did not previously exist
- Flashback on ECJ Cases C-184/04 (Uudenkaupungin kaupunki) – Member States are obliged to provide for a revision of the deduction of VAT in respect of…
- Flashback on ECJ Cases C-233/05 (V.O.F. Dressuurstal Jespers) – Work in a movable state – Concept of ‘manufactured goods’ – Horse subject to training and…
- Flashback on ECJ cases C-428/02 (Fonden Marselisborg Lystbådehavn) – The concept of rental of immovable property also includes the rental of berths for…
- Flashback on ECJ cases C-487/01 (Gemeente Leusden) & C-7/02 (Holin Groep) – Amendment of national scheme abolishing the possibility to opt for taxation of…
- Flashback on ECJ Cases Joined Cases C-181/04, 182/04, 183/04(Elmeka) – Loading and unloading of seagoing vessels by a subcontractor is exempt from VAT
Other
- 5 ECJ VAT Decisions cases to look forward to in 2023
- Did you get our 2022 year-end reviews on ECJ VAT Cases?
- Anonymised references for preliminary rulings lodged from 1 January 2023 to be allocated a fictional name
- Charter of Fundamental Rights of the European Union
- Czech Republic VAT news [January 2023]
- ECJ Asks Parliament to Reassign VAT Preliminary Ruling Requests to the General Court
- ECJ to rule on VAT treatment of director fees
- ECJ VAT Cases decided in 2023 (incl. orders)
- ECJ: Mandatory revision of VAT in case of liquidation of company
- EU: what do you need to know about triangulation – recent developments
- European Union: Proposal for preliminary rulings in customs matters to be handled by lower EU General Court
- Indirect customs representative not responsible for import VAT
- Preliminary questions to the ECJ by Poland about expropriation of farmers
- Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state
- Request to transfer preliminary rulings from the ECJ to the General Court
- Ryan VAT News from the European Union
- Swedish guidance: C-247/21, Luxury Trust Automobile
- Top 10 VAT judgments ECJ/CJEU 2022
- VAT on Termination Payments
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Focus on ”Exemption” – Exemption for services relating to the importation of goods (Art. 144)
- Roadtrip through ECJ Cases – Focus on Exemption – Supply of human organs, blood and milk (Art. 132(1)(d))
- Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
- Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU
Year-End Reviews
- 2022 – Top 25 ECJ Cases
- ECJ VAT Cases All Time Top 10 Favourites
- ECJ VAT Cases decided in 2022 (incl. orders)
- Looking back @2022 #2: ECJ Cases decided (incl. order) in 2022 on the ”Right to deduct VAT”
- Looking back @2022 #4: ECJ VAT Cases decided in 2022 – Incl. most relevant details (country, subject, article, decision)
See also
- This is what happened in the ECJ (VAT) in December 2022
- This is what happened in the ECJ (VAT) in November 2022
- This is what happened in the ECJ (VAT) in October 2022
- This is what happened in the ECJ (VAT) in September 2022
- 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
