Highlights in May 2024
- 2 cases Decided
- 2 AG Opinion released
- 3 Questions have been released
- 1 new case
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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
- C-241/23 (P. sp. z o.o.) – Taxable amount for contribution in kind of immovable property is issue value of shares
- C-746/22 (Slovenske Energeticke Strojarne) – A one-month period for providing additional information is not considered a limitation period
Order
- None
AG Opinion
- C-171/23 (UP CAFFE d.o.o) – AG Opinion – Abusive Practices and Small Business Exemptions
- C-184/23 (Finanzamt T) – AG Opinion – Supplies within VAT group are outside scope of VAT even if input VAT is limited
Questions
- C-213/24 (Grzera) – Interpretation Economic Activity and Taxable persons in case of Sale of Immovable Property
- C-232/24 (Kosmiro) – VAT implications factoring
- C-234/24 (Brose Prievidza) – VAT Refund when goods remain in the supplier’s Member State and the supply is artificially separated from the…
New ECJ VAT Case, details not yet known
Removed
- None
Agenda
Comments on ECJ Cases
- Comments on ECJ C-171/23: Despite abuse, Croatia cannot refuse to apply SME exemption, according to AG
- Comments on ECJ C-184/23: AG Opinion on Intra-VAT Group Services
- Comments on ECJ C-184/23: Supplies for consideration within VAT Group do not fall within the scope of VAT
- Comments on ECJ C-207/23: Free supply of heat – deemed supply and valuation
- Comments on ECJ C-207/23: Heat delivered free of charge
- Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria
- Comments on ECJ C-532/23: CJEU does not approve Hungarian settlement of default interest in VAT case
- Comments on ECJ C-60/23: Charging vehicle at charging point – whether a supply of goods
- Comments on ECJ C-60/23: Digital Charging Solutions – Strained Arguments and Controversial Conclusions
- Comments on ECJ C-60/23: EV charging card issuers (eMSPs) act as a commissionaire
- Comments on ECJ C-68/23: ECJ comments on definition of single-purpose vouchers and B2B voucher distribution
- Comments on ECJ C-741/22 & C-73/23: AG Opinion – online gambling – private operators subject to VAT from 2016 to 2018 before treatment annulled –…
- Comments on ECJ C-746/22: Conditions for VAT refund to non-established taxable person in EU Member State
- Comments on ECJ C-746/22: Refund of VAT for non-established entities: when is filing admissible?
- Comments on ECJ C-746/22: Violation of EU law in Hungarian VAT refund procedure
Customs
ECJ
E-Mobility
Energy
Exemption
Factoring
Flashback on ECJ Cases
Margin Scheme
Other
- Dutch Questions to the ECJ: Land Sales, Economic Activity, and Joint Individuals
- Entrepreneur’s Good Faith in Unauthorized VAT Disclosure by Employee: Legal Implications in Germany and EU
- VAT and SIF Management Post-Brexit: Implications of CJEU Ruling and UK Legislation Review
Supply of goods for free
- CJEU Ruling on VAT Treatment of Gratuitous Supplies: Benefits and Implications for Taxable Persons
- ECJ Rules Against Romanian Taxation of Energy Products: Case C-657/22 Analysis
- ECJ Ruling: VAT Liability for Heat Donated to Farmer by Biogas Facility in Germany
- VAT implications of free heat supply from biogas – C-207/23 decision
Taxable amount
- Calculation of VAT base for capital increase in exchange for shares – Case C-241/23.
- Determining VAT taxable base for property transfer in exchange for shares: ECJ clarification
- ECJ judgment ends dispute over VAT on in-kind contribution in exchange for shares (C-241/23)
- EU Court rules share issuance value as VAT base for in-kind contributions
- VAT on Non-Monetary Contributions: ECJ Ruling on Tax Base Calculation for VAT Aportation Transactions
VAT Deduction
VAT Grouping
VAT Refund
- CJEU Ruling: Hungary’s VAT Refund Rule Contrary to EU Law for Non-EU Taxable Persons
- EU Law on Accounting Errors and VAT Refunds: Payment of Interest Clarified by ECJ
- Hopes fading for VAT recovery after ECJ ruling
- Slovenské Energetické Strojárne C-746/22: VAT Refund Procedure in Hungary
Vouchers
- CJEU Judgment: VAT Treatment of Vouchers – Clarification on SPV and MPV Classification
- CJEU rules on VAT for cross-border voucher supplies by M-GbR vs Finanzamt O
- ECJ Ruling on VAT Treatment of Vouchers: Implications for Resale and Redemption
- ECJ: Vouchers should be viewed as Single Purpose Vouchers
- Qualification of VAT sales vouchers for potential abuses
- VAT Treatment of Vouchers in a Supply Chain under Current Law (ECJ)
Country specific
BULGARIA
GERMANY
POLAND
- General Ruling on VAT Taxation of Local Government Activities in Compliance with CJEU Judgments
- Poland has flooded the EU court with questions about VAT
SWEDEN
See also
- This is what happened in the ECJ (VAT) in April 2024 – ECJ seems to have booked a front-row seat for the “Busy Month Club”
- 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
