Based on the most visited posts of ECJ Cases on www.vatupdate.com in 2023
- C-232/22 (Cabot Plastics Belgium) – Toll manufacturing with ancillary services does not lead to Fixed Establishment
- C-695/20 (Fenix International) – Art. 9a of the Implementing Regulation is valid
- C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern
- C-505/22 (Deco Proteste – Editores, Lda) – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
- C-664/21 (NEC Plus Ultra Cosmetics AG) – New evidence to substantiate intracommunity supply not necessarilly allowed
- C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Electricty and services supplied at charging stations are a single/complex supply
- C-461/21 (Cartrans Preda) – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available
- C-453/22 (Schütte)- Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed
- C-519/21 (DGRFP Cluj) – Right to deduct VAT even if status of taxable person can not be established
- 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
Cases posted on VATupdate.com (For each ECJ VAT case, details of the case + many newsletters published by consultants)
Looking after an ECJ case based on Topic/Article of the EU VAT Directive 2006/112/EC
Cases decided
- ECJ VAT Cases decided in 2023 (incl. orders)
- ECJ VAT Cases decided in 2022 (incl. orders)
- ECJ VAT Cases decided in 2021 (incl. orders)
Pending cases
