Highlights in February 2024
- 4 cases Decided +1 Order
- 1 AG Opinion released
- 5 Questions have been released
- 4 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
- 1002 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)
AG Opinion
Judgment
- ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment
- ECJ C-377/23 (Sancra) – Order – VAT assumed to be included in wrongly 0% rated invoice
- ECJ C-674/22 (Gemeente Dinkelland) – Judgment – No Interest on VAT Refund for Errors & Retroactive Changes
- ECJ C-676/22 (B2 Energy) – Judgment – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person
- ECJ C-733/22 (Valentina Heights) – Judgment – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization…
New ECJ VAT Case, details not yet known
- New ECJ VAT Case – C-101/24 (Xyrality) – No details known yet
- New ECJ VAT Case C-121/24: Bulgaria vs Vaniz
- New ECJ VAT Case C-125/24 Palmstråle
- New ECJ VAT Case C-72/24: Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon (Keladis I)
Questions
- ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was overcharged mostly to “end consumers”
- ECJ Case C-726/23 (Arcomet Towercranes) – Questions – Are Transfer Pricing Settlement invoices a Supply of Services?
- ECJ Case C-733/23 (Beach and bar management) – Questions – Legal Challenges: Business Coercive Measures and Proportionality Concerns
- ECJ Case C-744/23 (Zlakov) – Questions – Whether the provision of a legal service free of charge is a ‘supplied service free of charge’
- ECJ case C-785/23 (Bulgarian posts) – Questions – Status of a universal postal service
New ECJ VAT Case, details not yet known
- New ECJ VAT Case – C-101/24 (Xyrality) – No details known yet
- New ECJ VAT Case C-121/24: Bulgaria vs Vaniz
- New ECJ VAT Case C-125/24 Palmstråle
- New ECJ VAT Case C-72/24: Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon (Keladis I)
Agenda
Comments on ECJ Cases
- Comments on ECJ C-377/23: One hundred or one hundred with an understated rate on the invoice for the consumer?
- Comments on ECJ C-433/22: Portugal’s Reduced VAT Rate for Building Renovation Services Clarified
- Comments on ECJ C-442/22: Employee fraudulently enters VAT on an invoice – is employer liable for VAT – taxpayer loss?
- Comments on ECJ C-442/22: False invoices issued by an employee without the employer’s knowledge: who indicates the VAT
- Comments on ECJ C-442/22: The employee has issued a blank invoice, but the employer will be liable for this if they have not exercised due diligence
- Comments on ECJ C-442/22: The employee who issued them is responsible for empty invoices
- Comments on ECJ C-442/22: VAT fraud committed by employee: employer is not liable for VAT under certain conditions
- Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win
- Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment
- Comments on ECJ C-537/22: ECJ indicates how to exercise due diligence
- Comments on ECJ C-674/22 (Gemeente Dinkelland): Correction and retrospective interest
- Comments on ECJ C-674/22: In case of errors in accounting, no right to interest for the municipality in the event of a VAT refund
- Comments on ECJ C-733/22 (Valentina Heights) – Tourist certificates for rental and VAT rate
- Comments on ECJ C-733/22: Application of reduced VAT rate not dependent on classification certificate
- Comments on ECJ C-733/22: hotel accommodation – absence of a certificate to support the reduced rate – taxpayer win
- Comments on ECJ C-733/22: Landmark Ruling on Bulgarian Reduced VAT Rate for Accommodations
- Comments on ECJ C-733/22: Valentina Heights’ VAT Dilemma: ECJ Ruling & Fiscal Neutrality
- Comments on ECJ C-791/22: ECJ Rules German Import VAT Case Incompatible with EU Directive 2006/112/EC
- Current status of entrepreneurial status of supervisory board members
Customs
- Application of Article 215(4) of the Customs Code to the Determination of Import VAT Location
- ECJ Customs – C-782/23 (Tauritus) – Questions – Customs Valuation Debate: Seeking Clarity
Deduction of VAT
Fixed Establishments
- Adient: VAT fixed establishment and the limited power of tax authorities
- European Court of Justice Opinion on Romanian VAT Place of Supply Rules
- Kokott: Only performing services for the processing of goods of the customer does not lead to a VAT fixed establishment
Flashback
- Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport
- Flashback on ECJ cases C-18/92 (Bally) – Percentage withheld by credit card company does not reduce taxable amount
- Flashback on ECJ cases C-38/93 (Glawe) – Taxable Amount for Gaming Machines: Stakes Excluding Winnings Proportion
Free Products
Other
- A possible third way (proportional) to combat VAT fraud: the joint liability of operators
- Connections between companies do not determine where VAT is located
- ECJ VAT Valentine’s day Readings: Cinema Admissions, Online Entertainment, Video Streaming
- Fraud in VAT: Employer’s Responsibility for Employee’s False Invoices
- Interest entitlement on VAT repayment by Gemeente Dinkelland: CJEU ruling clarifies EU law breach requirement.
- Interest on excess VAT not due if debt from taxpayer errors: ECJ clarifies
- Liability for VAT in case of fraudulent invoices issued by an employee without employer’s knowledge
- Place of Supply in Loss Adjustment: BMF Guidance and CJEU Ruling
- The employee issuing false invoices is liable for VAT, employer not responsible if acted diligently
- Transfer of Jurisdiction on VAT Preliminary Rulings to General Court: Reforming the EU Court System
- Treatment of Parking Space Management Contracts for VAT Purposes; ECJ C-90/20
- VAT Obligations and Documentation Requirements for MNCs in the EU: CJEU Referral Insights
Summary of ECJ Cases
- Summary of AG Opinion in ECJ C-533/22 (Adient) – The same means cannot be used at the same time to provide and receive the same services
- Summary of ECJ C-690/22 – Invoices with Generic Descriptions Satisfy VAT Deduction Requirements
Taxable persons – Directors
- ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22)
- Liability of Board Members for VAT Arrears: CJEU Referral in Poland
Transfer Pricing Adjustments
- Arcomet Towercranes: CJEU Reference on VAT and Transfer Pricing Adjustments
- EU Court to Clarify VAT Obligations for Multinational Companies in Transfer Pricing Adjustments
- The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective
VAT Rate
- ECJ Judgment: Reduced VAT Rate for Residential Building Renovations in Portugal
- Reduced VAT rate for hotels not tied to national classification, says EU Court
- Valentina Heights: CJEU ruling on reduced VAT rate and hotel licensing in Bulgaria
See also
- This is what happened in the ECJ (VAT) in January 2024
- 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
