Highlights in September 2024
- 9 cases Decided
- 1 order
- 2AG Opinion released
- 5 Question have been released
- 1 new case, 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
- 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)
Judgment
- ECJ C-243/23 (Drebers) – Judgment – Extended Adjustment Period for Immovable Property Works
- ECJ C-248/23 (Novo Nordisk) – Judgment – Reduction taxable amount on ex lege payments to the State health insurance agency
- ECJ C-429/23 (NARE-BG) – Judgment – No Right to deduct input VAT for supplies received before their registration under national law during COVID-19
- ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
- ECJ C-709/22 (Syndyk Masy Upadlosci A) – Judgment – Split payment: Separate VAT account may be used only for limited purposes
- ECJ C-73/23 (Chaudfontaine Loisirs) – Judgment – Differential VAT Treatment for Offline and Online Gambling
- ECJ C-741/22 (Casino de Spa and Others) – Judgment – VAT Directive and Neutrality in Gambling Differentiation
- ECJ C-83/23 (H GmbH) – Judgment – No Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
- ECJ Case C-432/23 (Ordre des avocats du Barreau de Luxembourg) – Judgment – Legal Advice in Company Law Protected by Article 7 Charter
Order
AG Opinion
- ECJ C-331/23 (Dranken Van Eetvelde) – AG Opinion – Ne Bis In Idem principle applies for VAT liabilities
- ECJ C-573/22 (Foreningen C and Others) – AG Opinion – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
Questions
- ECJ C-475/24 (Fashion TV RO and Maestro) – Questions – Tax Proceedings and Ne Bis in Idem Principle
- ECJ C-515/24 (Randstad España) – Questions – Deductibility of entertainment expenses if linked to professional activity
- ECJ C-535/24 (Svilosa) – Questions – Are legal services provided by aimed at collecting claims for a third-party foundation to be considered as “services”?
- ECJ VAT C-501/24 (Klinka-Geo Trans) – Questions – VAT deduction in case of invoice irregularities
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Questions – Hospital’s VAT Deduction for Overhead Costs
ECJ VAT Case, details not yet known
Removed
- None
Agenda
Comments on ECJ Cases
- Comments on AG Opinion C-331/23: Belgium’s VAT Fraud Penalties: AG Criticizes Disproportionate Approach and Violation of European Law
- Comments on ECJ C-179/23: VAT on Collection Fees for Copyright Licences – Impact on Rights Holders
- Comments on ECJ C-182/23: VAT Exemption for Land Expropriation by Public Authorities in EU Countries
- Comments on ECJ C-243/23 – Drebers Judgment: VAT Deduction on Renovation Work
- Comments on ECJ C-243/23 (Drebers): European Court Ruling on 15-Year VAT Revision for Renovation Works
- Comments on ECJ C-243/23: Belgian adjustment scheme for renovation work in breach of EU law
- Comments on ECJ C-243/23: ECJ Rules Against Belgian VAT Adjustment Rules for Renovations
- Comments on ECJ C-243/23: ECJ Rules in Favor of Extended VAT Adjustment Period for Belgian Renovations
- Comments on ECJ C-243/23: Extended VAT Deduction Period for Property Renovations
- Comments on ECJ C-248/23: Novo Nordisk AS VAT Treatment of Statutory Payments to State Health Insurer
- Comments on ECJ C-248/23: Novo Nordisk Rebates Case Clarifies VAT Treatment for Pharmaceutical Industry
- Comments on ECJ C-248/23: Payment by pharmaceutical company is VAT base-reducing price reduction
- Comments on ECJ C-248/23: Pharmaceutical company – payments to state health agency – whether article 90 adjustment allowed – yes
- Comments on ECJ C-248/23: VAT Reduction Allowed for Pharmaceutical Companies
- Comments on ECJ C-429/23: Strict enforcement of VAT deadlines by Bulgaria not in breach of EU law
- Comments on ECJ C-429/23: VAT Deduction Refusal for Pre-registration Invoices
- Comments on ECJ C-573/22 (AGO) – Denmark may levy VAT on media contribution
- Comments on ECJ C-639/22 & other – Debate Continues on VAT Exemption for Pension Funds in the Netherlands
- Comments on ECJ C-639/22 & other – Pension funds may be common investment funds
- Comments on ECJ C-639/22 & other: ECJ Rules Dutch Pension Funds Exempt from VAT on Investment-Dependent Benefits
- Comments on ECJ C-639/22 & other: New developments regarding the VAT exemption for funds
- Comments on ECJ C-639/22 & other: Preliminary Rulings – Sectoral Pension Funds and Special Investment Funds
- Comments on ECJ C-639/22 & other: VAT treatment of Dutch pension fund management
- Comments on ECJ C-644/22 & others: Pension funds – ECJ leaves actual decision to referring court
- Comments on ECJ C-709/22: Poland’s Split Payment Procedure and VAT Restrictions
- Comments on ECJ C-73/23 & C-741/22: Limiting VAT exemption to certain online games of chance and gambling possible
- Comments on ECJ C-73/23 & C-741/22: Member States can treat online betting differently from offline betting
- Comments on ECJ C-73/23: VAT Exemption for Online Games of Chance
- Comments on ECJ C-741/22: Belgium’s VAT Exemption and Online Games of Chance
- Comments on ECJ C-746/22: VAT Refund Claims – Substantive vs. Formal Requirements
- Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only
- Comments on ECJ C-83/23: Buyer’s claim for undue VAT
- Comments on ECJ C-83/23: ECJ Rules Against German Taxpayers’ Direct VAT Refunds in Supplier Insolvency Case
- Comments on ECJ C-83/23: EU Court rules on non-refundable VAT in cross-border yacht sale case
- Comments on ECJ C-83/23: Sale-and-Leaseback Transactions: VAT Refunds and Recalculation
- Comments on ECJ C-83/23: Unrecoverable VAT Paid by Buyer to Supplier
- Comments on ECJ C-83/23: VAT refund for incorrectly invoiced VAT by bankrupt supplier
- Comments on ECJ case C-387/22: Ruling upholds Romanian tax exemption for domestic workers, excludes posted employees.
- Comments on ECJ case C-429/23: Limitations on VAT deduction beyond statutory deadlines
- Comments on ECJ case C-741/22: VAT exemption for online gambling – when is it applicable?
- Comments on ECJ Case C-83/23: Ruling Against Taxpayer for German VAT Refund on Sale-and-Leaseback Transactions
- Comments on ECJ cases (C-639/22 to C-644/22): Exemption for Pension Funds and Refund Requests Explained
- Comments on ECJ cases C‑639/22 t/m C‑644/22: EU Court of Justice ruling on VAT exemption for pension funds
- Comments on ECJ Excise C-596/23: Distance sales of excise goods according to AG CJEU if seller sends choice of carrier
- Comments on ECJ Joined Cases C‑639/22 to C‑644/22: VAT Treatment of Dutch Pension Fund Management: Key Considerations and Implications
- Comments on Opinion in ECJ case C-331/23: Third Party Tax Liability and VAT Fraud in Belgium – A Legal Analysis
Customs – Questions
- ECJ Customs C-348/24 (Compañía de Distribución Integral Logista, S. A.) – Questions – Customs Value of Imported Goods in Customs Warehousing
- ECJ Customs C-500/24 ( Grupo Massimo Dutti) – Questions – EU Court to Rule on Sale-for-Export Case in Textile Industry (Customs value)
Excise
Italy
Other
- ECJ Upholds Validity of DAC6 Provisions in Landmark Ruling on Reporting Obligations
- Has VAT Become Complex because of its Methods of Interpretation ?
- No Direct Claim Against the Tax Authorities in Cross-Border Cases: “Reemtsma Claim” Clarified by ECJ
- Possibility of Recovering VAT Paid on Client and Employee Expenses
- Spain’s VAT Restrictions on Business Expenses: CJEU to Decide on EU Law Compliance
- VAT Implications of Personnel Detachment: Waiting for Tax Authorities’ Clarifications
Spain
VAT Cases from ECJ to General Court
- ECJ Transfers Jurisdiction for Preliminary Rulings to General Court in Specific Areas
- Transfer of Jurisdiction for VAT, Excise, and Customs Duties to EU Tribunal from 1st October 2024.
- EU General Court to Handle VAT Preliminary Rulings Following Statute Amendment
- Future Jurisdiction Change: EU Parliament Decision Shifts Preliminary Ruling Requests from ECJ to GC
- Several amendments to the Statute of the Court of Justice
- The Court of Justice abandons VAT, customs and excise duties
See also
- This is what happened in the ECJ (VAT) in August 2024 – Only new cases announced
- 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
