Highlights in June 2023
- 3 cases decided
- 1 order has been issued
- 1 AG Opinion released
- Questions have been released in 2 cases
- 3 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
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- 914 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgments
- ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
- ECJ Customs C-640/21 (Zes Zollner Electronic) – Judgment – Amennding customs declarations and failing to declare the correct quantity of goods
Order
AG Opinion
Questions
- ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
- ECJ C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares?
New ECJ Case – Questions not yet released
- New preliminary questions to the ECJ in a VAT case: Dranken Van Eetvelde vs. Belgium – Case C-331/23
- New preliminary questions to the ECJ in a VAT case: Novo Nordisk vs. Hungary – Case C-248/23
- New preliminary questions to the ECJ in a VAT case: Sancra vs. Portugal – C-377/23
AGENDA
SUMMARY OF ECJ CASES
- Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel…
- Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity
COMMENTS
- Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions
- Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT
- Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs
- Comments on ECJ C-127/22: Withdrawal of Goods and Subsequent Sale or Destruction does not Require Correction of Input VAT
- Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company
- Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation
- Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)
- Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services
- Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure
- Comments on ECJ C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT
- Comments on ECJ C-232/22: CJEU on fixed establishment, Cabot Plastics
- Comments on ECJ C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes
- Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment
- Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods
- Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme.
- Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023
- Comments on ECJ C-418/22: A penalty of 20% of the output VAT is permissible
- Comments on ECJ C-418/22: Penalties for non-compliance with VAT
- Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations
- Comments on ECJ C-516/21: Rental of a building and permanently fixed tools: operation exempt from VAT?
- Comments on ECJ C-516/21: Rental of Permanently Installed Equipment and Devices under the Lease of a Building as a Supply Constituting a Single Economic…
ECJ Non-VAT Cases
FLASHBACK ON ECJ CASES
- Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity
- Flashback on ECJ Cases – C-98/07 (Nordania Finans and BG Factoring) – Leased goods routinely sold on termination to be included in VAT partial…
- Flashback on ECJ Cases – C-433/08 (Yaesu Europe) – Signature of authorized representative is sufficient in a request for refund
- Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate
- Flashback on ECJ Cases – C-377/08 (EGN) – Input VAT deduction if supplies are made to other Member States
- Flashback on ECJ Cases – C-124/07 (J.C.M. Beheer BV) – Activities of Insurance brokers who have only indirect relations are VAT exempt
OTHER
- Case Study: Learning about Bulgarian VAT Rules on Destroyed Goods
- VAT Treatment of Electricity Supplies from Charging Stations (CJEU Judgment)
- A snapshot of all the news on VAT Fixed Establishments – Be prepared for the ECJ decision on FE on June 29, 2023 (C-232/22 Cabot)
- Webinar – Slide deck & Recorded Session – Fixed establishment regime in the EU – Recent updates and the impact of the ECJ Case C-333/20
- VAT on margin and sale of vehicles for parts: the IT judgment of the CJEU
- ECJ judgment on the interest rate on overpayments may have a broader meaning
- Payment of interest on tax levied in breach of EU law
- Fixed establishment in view of ECJ’s (upcoming) new decision
ROADTRIP THROUGH ECJ CASES
See also
- This is what happened in the ECJ (VAT) in May 2023
- This is what happened in the ECJ (VAT) in April 2023
- This is what happened in the ECJ (VAT) in March 2023
- This is what happened in the ECJ (VAT) in February 2023
- This is what happened in the ECJ (VAT) in January 2023
- 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
