April 18, 2024
A German case – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents
A Portuguese case – Whether the commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service
April 25, 2024
A Romanian case – VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision arrangements
A Swedish case – Charging electric vehicles
A Belgian case – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators
A Belgian Case – VAT exemption for online gaming vs. offline gaming
A German Case – Heat supplied free of charge to another company
May 16, 2024
A Slovakian Case – A one-month period for providing additional information for a VAT refund cannot be considered mandatory
A Croatian Case – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company
A German Case – Are supplies within VAT group outside scope of VAT if input VAT is limited?
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