Highlights in November 2023
- 1 case Decided
- 1 AG Opinion released
- 1 Question have been released
- 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
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- 971 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgments
AG Opinion
Questions
New ECJ Case – Questions not yet released
Agenda
Comments
- Comments on C-653/22: Customs penalty must be proportional to the alleged evasion, according to the EU Court
- Comments on ECJ C-108/22: The mere resale of services and the need to harmonize the special regime of travel agencies in VAT
- Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021
- Comments on ECJ C-249/22: Austria may levy VAT in connection with public broadcasting activities
- Comments on ECJ C-249/22: ECJ Clarifies Austrian VAT Rules for Broadcasting Program Fees
- Comments on ECJ C-355/22: National court cannot temporarily suspend the application of EU law
- Comments on ECJ C‑410/17 (A Oy) – Barter transactions
- Comments on ECJ C-453/22: European Court Clarifies Rules on VAT Refund From Tax Authority
- Comments on ECJ C-471/21: ECJ on proof of VAT exemption for transport services
- Comments on ECJ C-532/22: Determination of place of service does not apply to recording erotic video chats
- Comments on ECJ C-532/22: Romanian Studio Taxed for Erotic Streams
- Comments on ECJ C-532/22: Video chat business – whether place of supply of B2B service was under Article 53
- Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services
- Comments on ECJ C-606/22: Refund of overpaid VAT in the event of an inflated VAT rate on the receipt
- Comments on latest opinion of Juliane Kokott: Polish entrepreneurs can recover the overpaid VAT
- Comments on opinion in case C-316/22: The tax authorities also liable for reimbursement of wrongly levied taxes
- Comments on opinion in case C-606/22: Correcting VAT on Gym Entry Fees
Customs
- ECJ Customs (C-654/22) – AG Opinion – REACH Compliance Requirements for Customs Warehoused Substances
- ECJ Customs C-366/22 (Viterra Hungary Kft.) – Interpretation of Combined Nomenclature for Imported Products
- ECJ Rejects Request for Expedited Procedure on Customs Assistance Centres: Centro di Assistenza Doganale Mellano (Case C-503/23)
ECJ Non-VAT Cases
- ECJ (Non-VAT) – Gas oil used for the repair of passenger vehicles is not commercial gas oil
- ECJ (non-VAT): Portuguese regulations on importing used cars in violation of EU law
- ECJ case C-288/22 (TP): European lifeline or straw for VAT-free collaboration?
Essentials of the ECJ
- European Court of Justice: Powers, Structure, and Jurisdiction Explained
- How many ECJ VAT cases raised per EU Member State in 2023?
- Which ECJ case referred to the ”Essential characteristics of VAT”?
Flashback on ECJ Cases
Other
- ECJ Case: Key Ruling on German VAT Reimbursement
- C-238/22 LATAM vs C‑180/22 Mensing II: Is the Court’s approach to the relevance of the wording used in EU law provisions too flexible?
- Deco Proteste: Decrypting the ECJ VAT Judgment on Free Gifts
- ECJ VAT news as soon as published: More than 3100 experts joined our Linkedin Group on ECJ VAT Cases … and you?
- Fuel Cards – Swedish Tax Agency’s view
- Initial ECJ Hearing on VAT Treatment of Pension Fund Management Fees
- Podcast on ECJ C-378/21, C-453/22 & C-355/22: Discussion around wrongly charged VAT
- Recovering Overpaid Duty: Gabel Industria’s Potential Avenue for Legal Action against A2A Energia
- Refund of Overpaid VAT in the Case of an Overpaid VAT Rate on a Receipt – Polish Case before the CJEU
- Same Products, Different VAT Rates: CJEU Addresses a Consuming Issue
- Toll Manufacturing and VAT: Changes in the Mandatory KSeF System
- VAT Adjustment for Abandoned Investment Projects: What You Need to Know
- VAT and Discount Schemes: A Case Analysis of Elida Gibbs vs. Commissioners (C-317/94)
- VAT Litigation in the EU: The Role of International Agreements
- VAT Overpayments in Consumer Transactions: Will the CJEU Ruling Benefit Taxpayers? Insights from the Advocate General
Poland
Roadtrip through ECJ Cases
See also
- This is what happened in the ECJ (VAT) in October 2023
- This is what happened in the ECJ (VAT) in September 2023
- This is what happened in the ECJ (VAT) in August 2023
- This is what happened in the ECJ (VAT) in July 2023
- This is what happened in the ECJ (VAT) in June 2023
- 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
