Judgment (VAT Cases)
- ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
- ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT
Summary of the ECJ VAT Cases
- Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing…
- Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting…
Questions
Agenda
Comments
- Comments on C-97/21: Prohibition of Double Sanctions for the Same Infringement
- Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars
- Comments on C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines?
- Comments on C-729/21: Clarification on Polish VAT deduction rules
- Comments on C-97/21 MV – 98: CJEU restricts the possibility of being prosecuted twice for the same offence
- Comments on C-127/22: Bulgarian referral raises refund potential for certain VAT payments
- Comments on C-239/22: VAT liability relating to newly constructed real estate
- Comments on C-620/21: VAT exemption for social services to natural persons in other member states
- Comments on C-47/22: Clarification on the Portuguese VAT Regime for Insurance Companies
Flashback
Judgment – Customs
Other
Pending cases
VAT Cases decided in 2023
