Click HERE for the Link to the PODCAST on SPOTIFY: This is what happened in the ECJ (VAT) in November 2024
Highlights in November 2024
- 4 cases Decided
- No AG Opinion released
- 2 Question have been released
- 3 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
- 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-594/23 (Lomoco Development and Others) – Judgment – Supply of land with foundations is ‘building land’
- ECJ VAT C-613/23 (Herdijk) – Judgment – Directors’ liability for VAT debts depends on individual circumstances
- ECJ VAT C-624/23 (SEM Remont) – Judgment – VAT Deduction Denied for Late Registration and Non-Compliant Invoicing
- ECJ VAT Case C-622/23 (RHTB) – Judgment – VAT Implications in Work Contract Cancellations
Order
- None
AG Opinion
- None
Questions
- ECJ C-602/24 (W.) – Questions – VAT Dispute Over Intra-EU Supply and Export Classification
- ECJ C-639/24 (FLO VENEER) – Questions – VAT Exemption Conditions and Evidence Requirements for intra-EU supplies
ECJ VAT Case, details not yet known
- First VAT Case @ General Court – T-558/24 (Studieförbundet Vuxenskolan Riksorganisationen) – No details known yet
- General Court T-575/24 (Digipolis) – No details known yet
- General Court T-596/24 (CIT Coin Invest) – No details known yet
Removed
- None
Agenda
Collection
Comments on ECJ Cases
- Comments on ECJ C-232/24: Is Factoring in the EU subject to VAT? A recent request for needed clarifications
- Comments on ECJ C-243/23: Thorough renovations of real estate and the extended adjustment period in VAT
- Comments on ECJ C-60/23: ECJ concludes eMSPs buy and sell electricity for EU VAT purposes
- Comments on ECJ C-613/23: Dutch directors’ and officers’ liability scheme for VAT debts not in conflict with EU law
- Comments on ECJ C-622/23: Compensation for dissolved service is subject to VAT levy
- Comments on ECJ C-622/23: VAT Liability After Unilateral Contract Termination in Construction Projects
- Comments on ECJ C-624/23: ECJ Rules on VAT Deductions for Unregistered Service Providers
- Comments on ECJ case C 594/23: Foundations on Land Not Considered Buildings for VAT Purposes
- Comments on ECJ case C-171/23: Croatia’s New Company Formation Rules Impact VAT Exemption for Small Businesses
- Comments on ECJ case C-243/23: Belgian VAT Deduction Adjustment Periods Extended for Construction Projects
- Comments on ECJ case C‑594/23: Danish Law on VAT for Building Land Clarified
- Comments on ECJ case C-594/23: Foundations Not Considered Buildings for VAT Purposes – Implications for Property Sector
- Comments on ECJ case C‑60/23: VAT Treatment of E-Mobility Service Providers in Charging Electric Vehicles
- Comments on ECJ case C-603/24: VAT Treatment of Transfer Pricing Adjustments: Stellantis Portugal Case
- Comments on ECJ case C‑613/23: Liability of Director for Unpaid Taxes: Case Law Analysis and EU Legal Principles
- Comments on ECJ case C‑613/23: Reporting obligation for VAT debts is acceptable, according to EU Court ruling.
- Comments on ECJ case C-622/23: EU Court Rules Compensation for Terminated Service Subject to VAT Taxation
- Comments on ECJ case C-624/23: VAT deduction involving Bulgarian and Russian companies
- Detailed Explanation of the Concept of ‘Average Consumer’ in Case C-646/22
Flashback on ECJ Cases
Germany
- BFH Confirms Strict Requirements for Triangular Transactions: Analysis of Recent EU and National Judgments
- BFH Refers Key Questions to EuGH on Passive Processing and Customs Procedures
- Classic: The Maierhofer Judgement as the Cornerstone of the Concept of Real Estate
Luxembourg
Netherlands
Other
- ECJ: Solidary Responsibility of Administrators for VAT Debts Upheld Under Proportionality Principle
- EU Court Questions Antidumping Duty Exemptions for Bicycle Parts Imported from China
- EU Court Rules Tax Authorities Must Justify VAT Refund Denials with Economic Analysis
- Favorable VAT Ruling in Netherlands for Issuers of Charging Cards for Electric Vehicles
- VAT Rules for Warehousing Services in the European Union: Case Study and Implementing Regulation
Poland
Sweden
- Court Ruling: Seller Cannot Remedy Invoice Lacking VAT by Unshared Document
- Supreme Administrative Court Seeks EU Ruling on VAT Exemption for Independent Groups
United Kingdom
See also
- This is what happened in the ECJ (VAT) in October 2024 – 3 Cases Decided, 5 New Questions …
- This is what happened in the ECJ (VAT) in September 2024 – 9 Cases Decided, 1 Order ….
- 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
