Highlights in January 2024
- 4 cases Decided
- No AG Opinions released
- 2 Questions have been released
- No new cases
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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 2024
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgments
- ECJ C-433/22 (HPA – Construções) – Judgment – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
- ECJ C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions
- ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT
- ECJ Case C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
AG Opinion
- None
Questions
- ECJ C-605/23 (Ati-19” EOOD) – Questions – Interpretation of Article 47(1) of EU Charter of Fundamental Rights
- ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent company to its subsidiaries
New ECJ Case – Questions not yet released
Agenda
Belgium
Collection
Comments
- Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law
- Comments on ECJ C-282/22: Electric Vehicle charging classified as goods supply for VAT purposes
- Comments on ECJ C-288/22: Can a member of the management board be considered a VAT payer?
- Comments on ECJ C-288/22: ECJ clarifies VAT exemption for board members in Luxembourg
- Comments on ECJ C-288/22: Member of the board of a company is not a VAT taxpayer (in principle)
- Comments on ECJ C-288/22: New VAT Rules on Directors’ Fees in Luxembourg
- Comments on ECJ C-433/22: Landmark Ruling on Reduced VAT Rates for Building Renovation Services in Portugal
- Comments on ECJ C-433/22: Portuguese condition regarding occupancy at a lower VAT rate does not conflict with EU law
- Comments on ECJ C-442/22: Under certain circumstances, employee owes VAT when drawing up a false VAT invoice
- Comments on ECJ C-505/22: “free” tablets with new subscriptions to magazines
- Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme in breach of EU law
- Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme violates EU law
- Comments on ECJ C-537/22: Irregularities insufficient for passive VAT fraud or refusal of the right to deduct
- Comments on ECJ C-537/22: Ruling on Hungarian VAT Deduction Case
- Comments on ECJ C-537/22: VAT Deduction: Credibility, Legal Assessments, and Fraud Elements
- Comments on ECJ C-537/22: VAT Taxpayers do not have to Control their Contractors
- Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises
- Comments on ECJ C-791/22: Provision in the customs code does not apply to determine the place where VAT on import arises
Customs
- The Impact of Goods Classification on Customs Duties: Advocate General’s Opinion in Case C-104/23
- Case C-653/22 (JP Mali) – Judgment – Customs – Obligation on Member States to provide for effective, proportionate and dissuasive customs penalties
Judgment
- ECJ C-433/22 (HPA – Construções) – Judgment – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
- ECJ C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions
- ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT
- ECJ Case C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
Luxembourg
- Absence of VAT on Directors’ Fees: CJEU Decision and Implications for Luxembourg
- CJEU Ruling: Director Fees Exempt from VAT in Luxembourg
- Court rules that directors in Luxembourg are not VAT taxable persons
- Guidance on the implications of the ECJ case C-288/22 on VAT taxable status Directors
Netherlands
Other
- A Guide to VAT in Cryptocurrencies Part II 1
- AG wants to have preliminary questions asked about the smokability of tobacco waste
- Application of ECJ Case C-378/21 (P-GmbH): Significance of Good Faith in EU VAT Directive
- Company Liability for Blank Invoices: CJEU Ruling and Employer’s Due Diligence
- Court of Justice of the European Union Rules Directors’ Fees Not Subject to VAT
- ECJ Advocate General Supports Digital Platforms in Reporting Dispute
- ECJ C-537/22 confirms that the principle of the primacy of EU law establishes that EU law takes precedence over the laws of Member States
- ECJ conclusion of A-G Kokott in the VAT cases on pension funds expected today, but delayed to March 14, 2024
- ECJ rules against Hauptzollamt Braunschweig in G.A. case: import VAT on smuggled cigarettes
- ECJ Rules on VAT Liability for Board Members of Luxembourg Companies
- ECJ: Employer Liable for VAT When Employee Issues Fake Invoices
- EU Court Rules: Director Fees for Luxembourg Public Limited Liability Company Not Subject to VAT
- European Court of Justice Rules on German Import VAT and EU Directive Compatibility
- European Court of Justice Rules on VAT for Director Services in Luxembourg
- HPA-Construções SA: CJEU ruling on reduced VAT rate for residential property renovation
- Sweden Seeks CJEU Ruling on VAT Re-valuation for Supplies between Related Parties
Poland
- Impact of the Classification of Goods on Customs Duties – Opinion of the Advocate General of the CJEU in Case C-104/23
- Is it possible to claim a VAT refund based on receipts? Opinion of the CJEU
- Poland to receive VAT from cigarette smuggling to Germany
- Refund of overpaid VAT based on receipts also possible, according to EU Advocate General
- Sale of plots, also by spouses, again in the Court of Justice of the European Union
Questions
- ECJ C-605/23 (Ati-19” EOOD) – Questions – Interpretation of Article 47(1) of EU Charter of Fundamental Rights
- ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent company to its subsidiaries
Summary
- Summary of ECJ C-288/22: VAT Status of Board Members Clarified
- Summary of ECJ C-433/22 (HPA – Construções): Application of Reduced VAT Rate for Repair and Renovation of Private Dwellings
- Summary of ECJ C-537/22 (Global Ink Trade): VAT Deduction, Primacy of EU Law and Taxpayer Obligations
- Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT
Sweden
See also
- This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
- This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
- 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
