Highlights in June 2024
- 2 cases Decided
- 2 AG Opinion released
- 8 Questions have been released
- 7 new cases, no details yet
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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-533/22 (Adient) – Judgment – No Fixed establishment solely on the basis that the two companies belong to the same group
- ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration
Order
- None
AG Opinion
- ECJ C-243/23 (Drebers) – AG Opinion – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
- ECJ C-248/23 (Novo Nordisk) – AG Opinion – Reduction taxable amount on ex lege payments to the State health insurance agency
Questions
- ECJ C-251/24 (Axpo Energy Romania) – Questions – VAT Directive and Additional Tax Liability for Market Participants
- ECJ C-262/24 (Pegazus Busz) – Questions – Obligation to gather sufficient evidence in VAT deduction cases
- ECJ C-270/24 (Granulines Invest) – Questions – Right to deduct VAT based on formal correctness, rather than the economic result
- ECJ C-276/24 (KONREO) – Questions – Should the customer be liable to pay VAT in case of fraud?
- ECJ C-277/24 (Adjak) – Questions – Management Board Chairperson Denied Access to Tax Proceedings
- ECJ C-278/24 (Genzyński) – Questions – Joint and several liability on directors for VAT debts
- ECJ Case C-73/24 (Keladis II) – Questions: Determination of Transaction Value in Customs Cases
- ECJ VAT C-261/24 (Alizeu Eolian) – Questions – Does tax on additional income constitutes State aid?
New ECJ VAT Case, details not yet known
- New ECJ VAT Case C-379/24: Agrupació de Neteja Sanitaria
- New ECJ VAT Case C-380/24: Taxation of Educat Serveis auxiliars
- New ECJ VAT Case C-409/24: J-GmbH vs. Germany
- New ECJ VAT Case C-410/24: Blapp vs. Germany
- New ECJ VAT Case C-411/24 (D GmbH)
- New ECJ VAT Case C-433/24 (Galerie Karsten Greve)
Removed
- None
AGENDA
Comments on ECJ Cases
- Comment on ECJ C-533/22: VAT Fixed Establishment – The Court has ruled again!
- Comments on C-243/23 (Drebers): Advocate General challenges Belgian VAT rules for renovation works: Implications for Real Estate sector
- Comments on ECJ C-122/23: Punitive nature in the case of delayed submission of an application to register VAT
- Comments on ECJ C-184/23: Transactions within VAT groups may be VAT-exempt
- Comments on ECJ C-207/23: ECJ explains how VAT applies on free-of-charge supplies
- Comments on ECJ C-241/23: Basis of assessment for in-kind contributions for a consideration
- Comments on ECJ C-241/23: Determination of the VAT tax base in the case of in-kind contribution in exchange for issued shares
- Comments on ECJ C-243/23 (Drebers) – Real Estate Investment Goods: How to Rectify VAT?
- Comments on ECJ C-243/23: AG challenges Belgian Adjustment Rules for VAT Deduction on Renovation Works
- Comments on ECJ C-243/23: Belgian revision scheme according to AG in conflict with EU law
- Comments on ECJ C-248/23: AG – Payment by the pharmaceutical company is a price reduction due to unclear legislation
- Comments on ECJ C-248/23: AG advises to consider ex lege payment obligations as a price reduction
- Comments on ECJ C-262/24: Hungarian Tax Authority Justified in Denying VAT Deduction Due to Artificial Subcontracting
- Comments on ECJ C-270/24: ECJ to Rule on VAT Deduction Denial Due to Invoice Errors Despite Proven Economic Activity
- Comments on ECJ C-276/24: Joint Liability for VAT in Fraud Cases: Preliminary Question to the ECJ
- Comments on ECJ C-278/24: Joint Liability of Corporate Directors for VAT: Preliminary Questions to the ECJ
- Comments on ECJ C-532/23: Hungarian VAT Deduction Rules and Late Payment Interest Refunds
- Comments on ECJ C-533/22 (Adient) – A company in another country does not trigger VAT FE (In principle)
- Comments on ECJ C-533/22 (Adient) – A toll manufacturer is not a fixed establishment for VAT purposes
- Comments on ECJ C-533/22 (Adient): CJEU Confirms Toll Manufacturer Not a Fixed Establishment for VAT Purposes in Adient Case
- Comments on ECJ C-533/22 (Adient): Decision on VAT Rules for subsidiary establishments – SC Adient Case Analysis
- Comments on ECJ C-533/22 (Adient): No VAT due for Intra-Group Service Agreements in Adient Case
- Comments on ECJ C-533/22 (Adient): Significance of ECJ ruling on VAT in international trade – key decision for businesses.
- Comments on ECJ C-533/22 (Adient): Toll Manufacturer Not a Fixed Establishment for VAT Without Distinct Resources
- Comments on ECJ C-533/22 (Adient): Toll Manufacturer Not a VAT Fixed Establishment of Principal in Adient Case
- Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply
- Comments on ECJ C-533-22 (Adient): Toll manufacturer not a fixed establishment for VAT purposes
- Comments on ECJ C-60/23: Charging stations for electric vehicles
- Comments on ECJ C-657/22: Higher Excise Does Not Automatically Trigger VAT on Energy Products
- Comments on ECJ C-657/22: VAT Taxable Base and Additional Taxes on Energy Products
- Comments on ECJ C‑68/23: VAT Treatment of Single-Purpose and Multi-Purpose Vouchers in EU Member States
- Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings
- Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement
- Comments on ECJ C-746/22: Input VAT refund procedure in the EU
- Comments on ECJ C-746/22: Non-Established Taxpayers can seek VAT Refund with additional documents on Appeal
- Comments on ECJ C-746/22: Time limits for evidence for the refund of VAT to taxable persons not established in the Member State
Customs
Fixed Establishment
- EU Court Clarifies VAT Fixed Establishment Rules:
- Implications of Adient Case on Fixed Establishments in EU VAT Law
Flashback on ECJ Cases
France
Germany
- BFH Seeks CJEU Clarification on VAT Apportionment for Accommodation Services: Three Cases Reviewed
- BFH seeks clarification from ECJ on hotel VAT rates for ancillary services under EU law.
Hungary
Italy
- Italian Supreme Court Upholds VAT Deduction Despite Contract Nullity: Fraudulent Invocation Key
- Italian Tax Court Disregards VAT Penalties for “Dormant” Companies in Landmark Ruling
- Lazio Tax Court Disregards VAT Penalties for “Non-Operating” Companies: EU Judgment Applied
New ECJ VAT Case
- New ECJ VAT Case C-379/24: Agrupació de Neteja Sanitaria
- New ECJ VAT Case C-380/24: Taxation of Educat Serveis auxiliars
- New ECJ VAT Case C-409/24: J-GmbH vs. Germany
- New ECJ VAT Case C-410/24: Blapp vs. Germany
- New ECJ VAT Case C-411/24 (D GmbH)
- New ECJ VAT Case C-433/24 (Galerie Karsten Greve)
Other
- Assessment of In-Kind Contributions for Consideration: CJEU Ruling Case C-241/23
- Case C-206/24: French Court ruling on customs duties dispute with Andorran importers.
- CJEU Ruling on Input VAT Refund Procedure in the EU: Case C-746/22 Slovenské Energetické Strojárne
- Advocate General’s Opinion on German VAT Grouping Provisions – CJEU Case C184/23
- CJEU Ruling on VAT Registration Delay: Case C-122/23 Legafact
- EU Court: Company Links Don’t Determine VAT Payment Location
- VAT Qualification of Electric Vehicle Charging Services: CJEU Case C-60/23
- VAT Treatment of Fuel and Charging Cards in E-Mobility: AG Opinion on Supply of Goods
Country specific
Denmark
France
Germany
- BFH Seeks CJEU Clarification on VAT Apportionment for Accommodation Services: Three Cases Reviewed
- BFH seeks clarification from ECJ on hotel VAT rates for ancillary services under EU law.
Hungary
Italy
- Italian Supreme Court Upholds VAT Deduction Despite Contract Nullity: Fraudulent Invocation Key
- Italian Tax Court Disregards VAT Penalties for “Dormant” Companies in Landmark Ruling
- Lazio Tax Court Disregards VAT Penalties for “Non-Operating” Companies: EU Judgment Applied
Poland
- Changes in VAT taxation of illegal energy or heat consumption may lead to tax disputes
- Illegal heat consumption fee subject to VAT – NSA judgment
- VAT Taxation Basis Determination in Exchange for Shares – ECJ Judgment C-241/23
Spain
See also
- This is what happened in the ECJ (VAT) in May 2024 – ECJ took a siesta
- 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
