Click HERE for the Link to the PODCAST on SPOTIFY: This is what happened in the ECJ (VAT) in December 2024
Highlights in December 2024
- 3 cases Decided
- 2 AG Opinions 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
- How many ECJ VAT cases raised per EU Member State in 2024?
- ECJ VAT cases decided in 2024 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- These were your 10 favourite ECJ cases in 2024
- ECJ/General Court VAT Cases – Pending cases
- Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours?
- 1047 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
- 1047 ECJ VAT Cases are now available on www.VATupdate.com
- ECJ VAT Cases decided in 2024
Judgment
- ECJ C-573/22 (Foreningen C and Others) – Judgment – VAT on Public Broadcasting Activities
- ECJ C-331/23 (Dranken Van Eetvelde) – Judgment – Joint VAT Liability and Penalties Clarified
- ECJ VAT C-680/23 (Modexel) – Judgment – VAT Carry-Forward Prohibited After Activity Cessation
Order
- None
AG Opinion
- ECJ C-427/23 (Határ Diszkont) – AG Opinion – VAT Refund Admin Fees Not Taxable Service
- ECJ C-794/23 (Finanzamt Österreich) – AG Opinion – VAT Liability for Incorrect Invoices Issued to Non-Taxable Persons
Questions
- General Court T-596/24 (CIT Coin Invest) – Questions – Should gold coins be exempted as investment gold?
- General Court T-575/24 (Digipolis) – Questions – VAT Liability for Commissioning Association Participants
ECJ VAT Case, details not yet known
- New General Court VAT Case T-646/24 (MS KLJUČAROVC) – No details known yet
- New General Court VAT Case T-643/24 (Credidam) – No further details known
- New General Court VAT Case – T-638/24 (Finanzamt Österreich) – No details yet
Removed
- None
Agenda
Belgium
Bulgaria
Comments on ECJ Cases
- Comments on ECJ C-527/23: Clarification on VAT and Transfer Pricing in Weatherford Atlas Gip Case
- Comments on ECJ C-527/23: EU Court Rules on VAT Deduction for Intra-Group Administrative Services
- Comments on ECJ C-527/23: ECJ Upholds VAT Deduction Rights for Group Companies
- Comments on ECJ C-527/23: Right to deduct VAT within a group of companies
- Comments on ECJ C-248/23: Analyzing VAT Implications of Mandatory Industry Levies in Pharmaceutical Rebate Schemes
- Comments on ECJ C-427/23: Administrative services for VAT refunds do not constitute a service
- Comments on ECJ C-794/23: Indoor playground operator not liable for VAT for incorrect invoices
- Comments on ECJ C-527/23: Weatherford Atlas – VAT Deduction Principles Clarified
- Comments on ECJ C-573/22: Denmark may levy VAT on media contribution
- Comments on ECJ C-527/23: Will the CJEU judgment facilitate the settlement of capital groups?
- Comments on ECJ case C-639/24: EU Court Considers VAT Exemption on Cross-Border Deliveries: The Flo Veneer Case
- Comments on ECJ case C-603/24: EU Court Examines VAT Implications on Contractual Price Adjustments in Supply Chains
- Comments on ECJ case C-331/23: Ruling on Belgian VAT: Joint and Several Liability in Tax Evasion Cases
- Comments on ECJ case C-527/23: Ruling on Input VAT Deduction for Intra-Group Services to Subsidiaries
- Comments on ECJ C-331/23: Joint and several liability – taxpayer loss
- Comments on ECJ C-527/23: Deduction of input VAT on general administrative services
- Comments on ECJ case C-527/23: ECJ Clarifies VAT Implications for Transfer Pricing Adjustments
- Comments on ECJ case C-622/23: Compensation After Contract Termination: Payment or Damages? ECJ Ruling Expands Definitions
- Comments on ECJ C-527/23: VAT Deduction for Intra-Group Services by Weatherford Atlas Gip
- Comments on ECJ C-622/23: VAT Deduction Valid for Free Equipment Linked to Taxable Activities
- Comments on ECJ C-527/23: Romania wrongly refuses to deduct VAT on services provided by group company
- Comments on ECJ C-331/23: Belgian joint and several liability for VAT fraud EU-proof
- Comments on ECJ C-624/23: CJEU on substantive and formal conditions for the right to deduct VAT
- Comments on ECJ C-331/23: EU Court Upholds Belgium’s Joint Liability in VAT Fraud Fines Case
- Comments on ECJ C-527/23: VAT Deduction Irrespective of Service Recipients and Necessity
- Comments on ECJ case C-83/23: Key Implications of Incorrectly Charged VAT in Cross-Border Transactions
- Comments on ECJ C-680/23: ECJ Rules on Portuguese VAT Refund Eligibility After Business Suspension
- Comments on ECJ C-622/23: VAT Applicable on Payments for Unperformed Contractual Services
- Comments on ECJ C-680/23: EU Court Endorses Portuguese VAT Surplus Regulation with 12-Month Recovery Limit
- Comments on ECJ C-60/23: EU Court Rules on Swedish VAT for German Company’s EV Charging Service
- Comments on ECJ C-680/23: Portuguese refusal to grant VAT refund when restarting activities not contrary to EU law
- Comments on ECJ C-680/23: EU Court Rules on VAT Credit Carryover Post-Business Cessation
- Comments on ECJ C-680/23: Portuguese Company’s VAT Claims Denied After Resuming Business Post-Closure
- Comments on ECJ C-248/23: Hungarian ‘medicine tax’ is to be treated as ‘discount’ for VAT purposes
- Comments on ECJ C-622/23: Cancelled contract – disputed remuneration – whether subject to VAT
- Comments on ECJ C-622/23: Unilateral termination? Watch out for VAT pitfalls!
- Comments on ECJ C-83/23: Key Implications of Incorrectly Charged VAT in Cross-Border Transactions
- Comments on ECJ C-622/23: European Court Confirms VAT on Contract Termination Fees in RHTB Case
Customs
Denmark
Excise Tax
Flashback on ECJ Cases
France
Germany
- BFH Ruling on VAT for Free Heat Supplies to Traders for Business Use
- Changes in Input VAT Deduction Timing Post-CJEU Ruling C-9/20 from 2028
Luxembourg
- Guidance on VAT for Luxembourg Directors After CJEU Ruling
- Luxembourg VAT Guidance on Director Fees Exemption Following Court Decisions
- EU Court Rulings Impact VAT Status of Luxembourg Company Directors
- New VAT Rules for Individual and Corporate Board Directors: Key Changes and Implications
- Luxembourg Court Nullifies VAT on Directors’ Fees, Sets Precedent
Netherlands
Other
- The question referred for a preliminary ruling on the power to impose taxes in the event of irregularity
- EU Court Rules on National VAT Credit Legislation for Inactive Businesses
- CJEU Clarifies VAT Deduction Rights Amid Formal Errors in Transactions
- EU Court Ruling: VAT Implications of Unilateral Construction Contract Termination
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
- Roadtrip through ECJ VAT Cases – Focus on Taxable Amount between Related Parties (incl. Transfer Pricing) (Art. 80)
- Roadtrip through ECJ Cases – Focus on ”Handling Excess VAT Deductions: Refunds and Carry Forwards” (Art. 183)
Sweden
VAT and Transfer Pricing
- Join Us for an Insightful Podcast on VAT and Transfer Pricing
- VAT and TP charges – Four cases pending @ ECJ/CJEU – First case decided on Dec 12, 2024
See also
- This is what happened in the ECJ (VAT) in November 2024 – 4 Cases Decided, 2 New Questions, First cases @ General Court
- 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
