Highlights in July 2024
- 3 cases Decided
- 1 Order
- 0 AG Opinion released
- 9 Questions have been released
- 6 new cases, no details yet
Join us on Linkedin
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
- 1013 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-179/23 (Credidam) – Judgment – Payments for by law provided copyrights deducted by a management fee are taxable transactions
- ECJ C-182/23 (Makowit) – Decision – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
- ECJ C-184/23 (Finanzamt T) – Judgment – Supplies within VAT group are outside scope of VAT even if input VAT is limited
Order
AG Opinion
- None
Questions
- ECJ C-392/24 (PPC Renewables Romania) – Questions – Interpretation of EU Law on Taxation of Renewable Electricity Producers
- ECJ C-411/24 (D GmbH & Co. KG) – Questions – Interpretation of Reduced Tax Rate for Hotel Ancillary Supplies
- ECJ C-433/24 (Galerie Karsten Greve) – Questions – Dispute Over VAT Application for Artworks
- ECJ C-436/24 (Lyko Operations) – Questions – Interpreting VAT Directive: Loyalty Points as Vouchers
- ECJ VAT C-379/24 (Agrupació de Neteja Sanitaria) – Questions – Legality of VAT exemption denial for healthcare cleaning services
- ECJ VAT C-380/24 (Educat Serveis auxiliars) – Questions – Legality of VAT exemption denial for educational cleaning services
- ECJ VAT C-405/24 (L.) – Questions – Compatibility of VAT exemption provisions with importation regulations
- ECJ VAT C-409/24 (J-GmbH) – Questions – VAT rate applicable on Ancillary Supplies
- ECJ VAT C-410/24 (Blapp) – Questions – VAT rate applicable on Ancillary Supplies
ECJ VAT Case, details not yet known
- New ECJ Case C-259/24 (Tenergie): Anti-dumping on importation of photovoltaic solar panels
- New ECJ VAT Case C-405/24: Poland vs. L
- New ECJ VAT Case C-462/24 (Braila Winds)
- New ECJ VAT Case C-472/24 (Žaidimų valiuta)
- New ECJ VAT Case C-475/24 (Fashion TV RO and Maestro)
- New ECJ VAT Case C-513/24 (Oblastní nemocnice Kolín) – No details known yet
Removed
- None
Advertisement
Bad debts
Comments on ECJ Cases
- Comments on ECJ C-122/23: Legafact’s Late VAT Registration Results in Disproportionate Penalty
- Comments on ECJ C-168/23 (Customs): Reclassification of imported goods is not contrary to the principles of legal certainty and the protection of legitimate…
- Comments on ECJ C-179/23: A collective management organization provides a service under the VAT directive
- Comments on ECJ C-179/23: Collecting society provides a service within the meaning of the VAT Directive
- Comments on ECJ C-179/23: Collective management organisation – whether fees subject to VAT – taxpayer loss
- Comments on ECJ C-179/23: Copyright collective management organization supplies to artists a service subject to VAT
- Comments on ECJ C-179/23: Once a transaction is inside the scope of VAT, it cannot fall outside of VAT
- Comments on ECJ C-179/23: VAT on Credidam’s Collective Copyright Management Fees
- Comments on ECJ C-182/23: treatment of compulsory purchase of land – whether subject to VAT
- Comments on ECJ C-182/23: VAT Obligation for Agricultural Landowner in Land Expropriation – EU Court Ruling July 12, 2024
- Comments on ECJ C-184/23 (Finanzamt T II): German VAT Groupings Allowed, Internal Transactions Exempt from VAT
- Comments on ECJ C-184/23: A storm in a teacup: no VAT on transactions within a VAT group
- Comments on ECJ C-184/23: Internal services within VAT group not subject to VAT
- Comments on ECJ C-184/23: Intra VAT group transactions – whether VAT is due if VAT is a cost to recipient – no – taxpayer win
- Comments on ECJ C-184/23: Services Provided under Burden Title within VAT Group Not Subject to VAT
- Comments on ECJ C-184/23: VAT Exemption for Services in EU VAT Group
- Comments on ECJ C-184/23: VAT group and neutrality of turnover within the group – is this (finally) the end of doubts?
- Comments on ECJ C-207/23: Legal Implications of Free Heat Transfer in Y’s Biogas Plant
- Comments on ECJ C-505/22 – The Concept of “Single Supply” in EU Court Rulings
- Comments on ECJ C-533/22 (Adient): Clarification on ‘Fixed Establishment’ Concept for Cross-Border Services
- Comments on ECJ C-533/22 (Adient): ECJ Clarifies Definition of Fixed Establishment in EU VAT Law
- Comments on ECJ C-533/22 (Adient): ECJ Decision on Subsidiaries as Fixed Establishments – Case Analysis and Implications
- Comments on ECJ C-533/22 (Adient): ECJ Decision on VAT Permanent Establishment: End of the Saga?
- Comments on ECJ C-533/22 (Adient): No FE if human and technical resources at its disposal do not differ from those by which the services are provided to it
- Comments on ECJ C-533/22 (Adient): Ruling on Fixed Establishment Concept in VAT Directive
- Comments on ECJ C-533/22 (Adient): The Adient Case and Its Implications for Businesses
- Comments on ECJ C-533/22: Romanian VAT Place of Supply Rules
- Comments on ECJ C-533/22: Understanding the implications of the recent Adient case and its impact on the concept of fixed establishments in EU VAT law
- Comments on ECJ C-576/23 (Elite Games): Ruling on VAT Rate for Admission to Amusement Parks: Romanian Tax Code Analysis
- Comments on ECJ C-606/22: Correcting Erroneous VAT Rate
- Comments on ECJ C-657/22: VAT and Excise Duty Issues in Bitulpetrolium Case
- Comments on ECJ C‑68/23 (M-GbR): Ruling on Cross Border Sales of Gift Card Vouchers: Impact on VAT Liability
- Comments on ECJ C-68/23: Judgment on Vouchers: VAT Treatment and Implications for Businesses
- Comments on ECJ C-696/22: VAT Compliance and Assessment Irregularities in Romanian Insolvency Services
- Comments on ECJ C-746/22: Neutrality and Efficiency in VAT Refund Requests – Recent EU Court decision explained
- Comments on ECJ C-87/23: Non-profit association – economic activity, Article 28 and taxable amount
- Comments on ECJ C-87/23: Subsidies from a European fund are included in the taxable amount
Customs – Questions
- ECJ Customs C-351/24 (C/C Vámügynöki Kft.) – Questions – Validity of Declaration of Incorrect Proof of Origin
- ECJ Customs C-252/24 (Prisum Healthcare SRL) – Questions – Correct Tariff Classification of Food Supplement
Customs – AG Opinion
Fixed Establishment
Flashback on ECJ Cases
Other
- CJEU Judgment: EU VAT Rules for Undisclosed Agents Clarified in Economic Activity Decision
- ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Judgment – Subsidies paid by a fund to specific service providers for a particular service…
- ECJ Rules Against Hungary’s VAT Refund Procedure: What Employers Need to Know
- ECJ ruling on VAT treatment of subsidized training projects organized by non-profit associations
- ECJ Submission on Reduced VAT Rate for Accommodation Ancillary Supplies: BFH Resolutions 2024
- ECJ will answer what about VAT if the goods went to Belarus instead of Lithuania
- ECJ will resolve the case of the Polish real estate tax
- EU Court of Justice Rules VAT Applicable to Copyright Management Services Commission
- EU Court of Justice ruling on VAT for collective copyright management commissions: when applicable.
- EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period
- European Court of Justice Confirms VAT Exemption for Fiscal Units – Tax Morning News
- European Court of Justice Confirms VAT Exemption for Fiscal Units: Tax News by Accountancy Morning
- European Court of Justice: Issue Price of Shares as VAT Taxable Base for Real Estate Contribution
- European Court of Justice: VAT Ruling on Training Services Financed by European Funds
- ICS or Export – question raised by the Polish Court to CJEU
- Lower VAT rate for German number sudoku puzzles? ECJ questions in case C-375/24
- Navigating VAT Challenges in Cross-Border Supply Chains: Recent CJEU Rulings and Quick Fixes
- Order in case C‑37/23 Giocevi – providing a 60% reduction of VAT for taxable persons affected by an earthquake is incompatible with EU law
- Polish farmer wins VAT dispute over compensation for expropriated land in landmark court ruling.
- Preliminary Ruling Request: VAT Directive Interpretation – Case C-436/24
- Unity of Performance in Combined Swimming Pool and Sauna Use for VAT Purposes
- Upcoming ECJ Case on Loyalty Program Points as Vouchers for VAT
- VAT Exemption for Travel Agency Fees: Simplifying Calculation and Reducing Administrative Burden.
- VAT implications when goods diverted from Lithuania to Belarus: Gazeta Prawna analysis
- VAT on Commission for Collection and Distribution of Reprographic Fees: EU Court Ruling Impacts Poland
- VAT Treatment of Company Administrators’ Services: Recent Developments and Potential Impacts
See also
- This is what happened in the ECJ (VAT) in June 2024 – Did Adient bring an end to the discussion on Fixed Establishments?
- 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
