Highlights in April 2024
- 5 cases Decided + 1 Order
- 4 AG Opinion released
- 4 Questions have been released
- 8 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)
Judgment
- ECJ C-122/23 (Legafact EOOD) – Judgment – Member States may require small businesses to submit an application for VAT registration within a prescribed period
- ECJ C-207/23 (Finanzamt X) – Judgment – Wood drying and heating as VAT base
- ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles
- ECJ C-68/23 (Finanzamt O) – Judgment – Definition of single-purpose and multi-purpose vouchers
- ECJ Case C-89/23 (Companhia União de Crédito Popular) – Judgment – Auction services for pledged goods are a separate service not linked to the related…
Order
AG Opinion
- ECJ C-60/23 (Digital Charging Solutions) – AG Opinion – VAT Treatment of Electricity Supply for EV Charging
- ECJ C-709/22 (Syndyk Masy Upadlosci A) – AG Opinion – Split payment: Restrictions on Transfer of VAT Funds by Insolvency Administrator in Cases of Tax…
- ECJ C-73/23 (Chaudfontaine Loisirs) – AG Opinion – VAT treatment for Land-based and Online Gambling Services is allowed
- ECJ C-741/22 (Casino de Spa and Others) – AG Opinion – VAT neutrality allows for differentiation of Online Gambling
Questions
- ECJ C-121/24 (Vaniz) – Questions – Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
- ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods
- ECJ Case C-164/24 (Cityland) – Questions – Automatic Removal of Taxpayers from VAT Register
- ECJ VAT C-125/24 (Palmstråle) – Questions – Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation
New ECJ VAT Case, details not yet known
- C-251/24: Axpo Energy Romania State Aid Competition in Energy Sector
- C-270/24 (Granulines Invest)
- C-276/24 (KONREO)
- C-277/24 (Adjak)
- C-278/24 (Genzyński)
- C-234/24 (Brose Prievidza)
- C-232/24 (Kosmiro)
- C-262/24 (Pegazus Busz Case)
Removed
- None
Agenda
Comments on ECJ Cases
- Comments on ECJ C-207/23: Heat generated free of charge constitutes the supply of goods for consideration
- Comments on ECJ C-207/23: VAT Treatment of Deemed Taxable Free Supplies
- Comments on ECJ C-341/22: VAT Taxable Person’s Right of Deduction
- Comments on ECJ C-533/22: AG calms fears of VAT risk from outsourcing to the EU
- Comments on ECJ C-606/22: Recovery of overstated VAT when selling at a cash register
- Comments on ECJ C-639/22 (AG Opinion) – Management of Dutch pillar 2 occupational pension funds are not VAT exempt
- Comments on ECJ C-657/22: Romanian sanction for return of energy products to tax warehouses in breach of EU law
- Comments on ECJ C-676/22: The importance for VAT for identifying your customers or sellers
- Comments on ECJ C-68/23: Beware of VAT rules when offering vouchers to customers
- Comments on ECJ C-68/23: ECJ clarifies the qualification of a ‘single-use voucher’
- Comments on ECJ C-68/23: ECJ rules on VAT treatment of vouchers
- Comments on ECJ C-68/23: Finanzamt O. – Single purpose vouchers
- Comments on ECJ C-68/23: Qualification of SPV not impacted by cross border supplies
- Comments on ECJ C-68/23: VAT Classification of Prepaid Cards and Vouchers
- Comments on ECJ C-68/23: Whether vouchers are single purpose vouchers – probably yes – if MPVs is the taxpayer making separate supply of services as…
- Comments on ECJ C-709/22 (Syndyk – AG Opinion): Bankruptcy, VAT and creditors
- Comments on ECJ C-709/22: Polish split VAT payment scheme not in breach of EU law
- Comments on ECJ C-73/23: Abolition of VAT exemption for online games of chance not contrary to EU law
- Comments on ECJ C-89/23: Lender VAT due for auction pledged goods
- Comments on ECJ C-89/23: Pawnbroker – Commission received for forced sale of pledged goods – whether commission is exempt – no – taxpayer loss
- Comments on ECJ C-89/23: VAT Treatment of Auction Commissions for Pledged Goods
Czech Republic
- CJEU Ruling Excludes Children’s Playrooms from Reduced VAT Rate: Impact on Czech Businesses
- Clarifying VAT Correction Rules: Case C-606/22 and Unjust Enrichment Impact on Tax Refunds
Denmark
Judgment (Non-VAT)
New ECJ VAT Cases
- New ECJ Case C-251/24: Axpo Energy Romania State Aid Competition in Energy Sector
- New ECJ VAT Case C-270/24 (Granulines Invest) – No details known yet
- New ECJ VAT Case C-276/24 (KONREO) – No details known yet
- New ECJ VAT Case C-277/24 (Adjak) – No details known yet
- New ECJ VAT Case C-278/24 (Genzyński) – No details known yet
- New ECJ VAT Case: Brose Prievidza C-234/24
- New ECJ VAT Case: Kosmiro v. Finland (Case C-232/24)
- New Hungarian ECJ VAT case: Pegazus Busz Case C-262/24
Other
- AG Kokott Opinion: Dutch Pension Funds and VAT Exemption
- C-122/23 Legafact: Small Business VAT Registration Requirements and Penalties
- C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy
- ECJ C-677/21: Illegal Electricity Supply
- ECJ Judgment on VAT Treatment of Vouchers Clarifies SPV vs MPV Classification
- ECJ Rules VAT on Auctioned Pledged Goods Not Ancillary to Loan Services
- ECJ Ruling on German VAT Rules for Vouchers: Implications for Prepaid Cards Marketing
- ECJ ruling on late VAT registration and retroactive loss of non-taxpayer status in C‑122/23 Legafact
- ECJ Ruling on VAT Treatment of Vouchers: Case C-68/23 (M-GbR vs Finanzamt O)
- ECJ Ruling: Hungarian VAT Deduction Rules and Late Payment Interest Clarifications
- ECJ VAT Cases per country …. Germany, UK, Netherlands top – Malta and Cyprus nil cases
- ECJ: Bulgaria can set seven-day deadline for VAT registration after exceeding SME threshold
- ECJ: Classification of single-use vouchers based on issuance, not subsequent transfers in multi-state distribution chain.
- ECJ: Restrictions on Transfer of Funds in VAT Account: Insolvency Administrator’s Dilemma under Split Payment Mechanism
- ECJ: VAT Directive allows for national regulations to require timely VAT registration for small businesses to benefit from VAT exemption
- ECJ: VAT Treatment of Pawned Goods Auction Sales – No Accessory Character to Credit Concession
- EU Court rules on VAT treatment of goods auctioned by credit provider with collateral
- European Court Advised: Providing EV Charging Card is Goods Delivery
- Feudi VAT Case: EU VAT Law Basics and Anti-Abuse Legislation Analysis
- Free heat withdrawal discounted from VAT: implications of EU Court of Justice ruling.
- Immediate Implementation of Judgments on EU Customs Measures: Case C‑770/22
- Incorrect VAT amounts in invoices to end consumers: ECJ
- Italy must repay unjustly levied surcharge on electricity
- No VAT exemption for organizing pawn auction sales – EU Court ruling
- Poland bombarded the EU court with questions about VAT
- Recent EU rulings on VAT penalties for shell companies: administrative practice and jurisprudence update
- Recent EU rulings on VAT penalties for shell companies: implications and recent developments
- Tax authorities closer to victory in split payment dispute with bankrupt companies
- Tax implications of providing electric vehicle charging services through cards and apps in Sweden.
- Transfer of Jurisdiction from Court of Justice to General Court: CJEU Case Load Management.
- Understanding buyer’s identity and 0% VAT rate application in WDT – ECJ ruling
Poland
- Blog – Poland 20 Years in the EU – Impact in CJEU VAT Cases: Promoting Legal Certainty and Neutrality
- Poland bombarded the EU court with questions about VAT
Questions
- ECJ C-121/24 (Vaniz) – Questions – Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
- ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods
- ECJ Case C-164/24 (Cityland) – Questions – Automatic Removal of Taxpayers from VAT Register
- ECJ VAT C-125/24 (Palmstråle) – Questions – Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation
Roadtrip through ECJ Cases
Summary of ECJ Cases
Transfer Pricing
See also
- This is what happened in the ECJ (VAT) in March 2024 – Clean-up time, 2 Orders, 2 Cases Removed
- This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
- 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
