This is what happened in the ECJ (VAT) in August 2024 – Only new cases announced

Highlights in August 2024

• No cases Decided 
• No AG Opinion released
• 1 Question have been released
• 6 new cases, no details yet

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• ECJ VAT news as soon as published: Almost 3500 experts joined our Linkedin Group on ECJ VAT Cases … and you?

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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
• 1033 ECJ VAT Cases are now available on www.VATupdate.com
• 1033 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
• ECJ VAT Cases – Pending cases
• ECJ VAT Cases decided in 2024
• ECJ VAT Cases decided in 2023 (incl. orders)

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Judgment

• None

Order

• None

AG Opinion

• None

Questions

• ECJ C-472/24 (Žaidimų valiuta) – Questions – VAT Treatment of In-Game Gold Sales

ECJ VAT Case, details not yet known

• New ECJ VAT Case C-565/24 (P-GmbH & Co. KG) – No details known yet
• New ECJ VAT Case C-501/24 Klinka-Geo Trans vs. Hungary
• New ECJ VAT Case C-515/24: Randstad España
• New ECJ VAT Case C-525/24 (Santander Renta Variable España Pensiones, Fondo de Pensiones) – No details yet
• New ECJ VAT Case C-535/24 (Svilosa) – No details yet
• New ECJ VAT Case C-544/24 (Nekilnojamojo turto valdymas) – No details known yet
• New ECJ VAT Case C-527/24 – Harry and Associés vs. Italy

Removed

• None
  

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Agenda

• Agenda of the ECJ VAT cases – 10 Judgments, 2 AG Opinions will be issued before October 4, 2024

Comments on ECJ Cases

• Comments on ECJ C-184/23: ECJ confirms that supplies within the VAT group are disregarded
• Comments on ECJ case C-533/22: EU toll manufacturing is not VAT fixed establishment
• Comments on ECJ Cases C-269/20 und C-141/20: Clarity on Non-Taxability of Internal Transactions within a Tax Group

Customs

• ECJ Customs – C-407/24 (VTL Vámügynökség Kft.) – Determination of the customs value of imported goods
• New Customs Questions: Case C-407/24 Referral to ECJ for Preliminary Ruling on Customs Value Accuracy
• New ECJ Case C-330/24: Customs Error or Incorrect Assessment of Tariff Classification?

ECJ VAT Collection

• 1033 ECJ VAT Cases are now available on www.VATupdate.com
• 1033 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

ECJ/ General Court

• Article by Ine Lejeune: Transfer of Preliminary Ruling Jurisdiction from ECJ/CJEU to the General Court
• CJEU transfers jurisdiction to give preliminary rulings to General Court in six areas
• ECJ Transfers Indirect Tax Case Ruling Jurisdiction to General Court for Specific Areas
• EU General Court and NOT ECJ/CJEU will rule on preliminary rulings as of Oct 1, 2024
• General Court of the European Union to take cognizance of certain questions referred for a preliminary ruling
• New Regulation Allows General Court to Rule on VAT, Excise Duties, Customs, Transports, and GHG Emissions
• New: ECJ and EU General Court – consolidated versions of the Rules of Procedure available
• Transfer of Competence: ECJ to EGC for VAT, Customs, and Excise Duty Law Preliminary Rulings

Excise

• ECJ Rules on Excise Duties for Flavoured Beer: Case C-724/23 (Excise)

Flashback on ECJ Cases

• Flashback on ECJ cases C-400/98 (Breitsohl) – Interpretation of VAT Directive on Deduction and Option for Taxation

Fraud

• Combating Cross-Border VAT Fraud: The Role of Eurofisc in the EU

Netherlands

• Financial Interconnection in VAT Grouping: Revisiting Criteria in Light of CJEU Norddeutsche Gesellschaft für Diakonie
• Judgment on Recovery Interest in Tax Law: No Right to Compensation for Administrative Errors.

Other

• Artificial Intelligence Strategy of the Court of Justice of the European Union
• C-433/24 Galerie Karsten Greve: Prejudicial Case and Referral Decision – June 18, 2024
• Referral Decision “Žaidimų valiuta” MB – Case C-472/24
• VAT Ruling: Case C-436/24 – Request for Preliminary Ruling from Sweden’s Highest Administrative Court

Poland

• Unjust enrichment institution cannot be a pretext to withhold VAT – August 5, 2024

Sweden

• Swedish Tax Agency Updates Guidance on VAT for Management Fees After ECJ Ruling
• Understanding Deductions: EU Court on VAT Deduction Rights – Updated with Latest Legal Case

 

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See also 

• This is what happened in the ECJ (VAT) in July 2024
• 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