Click HERE for the Link to the PODCAST on SPOTIFY: This is what happened in the ECJ (VAT) in January 2025
Highlights in January 2025
- 0 cases Decided
- 0 AG Opinions released
- 4 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
- All about ECJ VAT Cases on www.VATupdate.com
- 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
- None
Order
AG Opinion
- None
Questions
- General Court T-558/24 (Studieförbundet Vuxenskolan Riksorganisationen) – Questions – Criteria for VAT exemption impact on competition assessment
- General Court T-638/24 (Finanzamt Österreich) – Questions – VAT Treatment of Intra-Community Acquisitions and Invoice Adjustments
- General Court T-643/24 (Credidam) – Questions – VAT for Copyright Compensation in Romanian Performing Artists
- General Court T-646/24 (MS KLJUCAROVCI) – Questions – VAT assessment in Four-Party Supply Chain
ECJ VAT Case, details not yet known
- New ECJ VAT Case – C-909/24 (Investcapital) – No details known yet
- New General Court Case – T-657/24 (Versãofast) – No details known yet
- New General Court Case – T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – More info known
Removed
- None
Agenda
Barter Deals
Comments on ECJ Cases
- Comments on ECJ C-624/23: Fulfilment of substantive and formal prerequisites in the context of the right to deduct VAT
- Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers
- Comments on ECJ C-794/23 – VAT due only if issued to VAT-exempt taxpayer
- Comments on ECJ case C-282/22: EU Court Clarifies VAT Classification of E-Charging in Multi-Person Scenarios
- Comments on ECJ case C-331/23: ECJ Ruling on VAT Deduction for Cross-Border Services in Subsidiaries
- Comments on ECJ case C-442/22: Employee Must Pay VAT for Issuing False Invoices Under Employer’s Data
- Comments on ECJ Case C-532/22: Redefining EU VAT Rules for Virtual Event Services – Impact and Implications
- Comments on ECJ case C-573/22: ECJ Ruling on E-Commerce Transport Arrangement and VAT Implications
- Comments on ECJ Case C-587/10: VAT Exemption Dispute on Intra-Community Stone-Crusher Sales
- Comments on ECJ case C-60/23: Court Examines VAT Implications for EV Charging with Fuel Cards
- Comments on ECJ case C-613/23: Company Director’s Liability for Unpaid VAT in the Netherlands
- Comments on ECJ Case C-714/20: Import VAT Liability for Indirect Customs Representatives
- Comments on ECJ case C-791/22: Import VAT vs Customs Duties – Clarifying EU Rules and Compliance
Customs
- ECJ Customs – Joined Cases C-717/22 and C-372/23 – Customs Penalties and Confiscation Rules in Smuggling Cases
- ECJ Customs C-782/23 (‘Tauritus’ UAB) – AG Opinion – Transaction value applies to provisional price of import goods
Flashback on ECJ Cases
- Flashback on ECJ cases – C-516/14 (Barlis) – Vague description of the services and the dates may not lead to refusal of VAT deduction
- Flashback on ECJ cases C-172/96 (First National Bank of Chicago) – VAT on Foreign Exchange Transactions Explained
- Flashback on ECJ cases C-327/94 (Dudda) – VAT Classification of Sound-Engineering Services for Artistic Events
Germany
- German Ministry of Finance Clarifies VAT Treatment of Fuel Card Sales in Germany
- VAT Treatment of Fuel Deliveries in Tank Card System: BMF Guidelines and EU Court Rulings
Luxembourg
Netherlands
Other
- All about ECJ VAT Cases on www.VATupdate.com
- ECJ Case C‑596/23: Implications for EU E-Commerce and Excise Tax Compliance
- ECJ VAT cases decided in 2024 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- EU Court Examines Joint Liability Limits in VAT Fraud Case C-331/23
- EU Court Examines VAT Liability for Digipolis Services in Belgium
- Incorrect Fuel Prices in Customs Declaration Leads to Delayed VAT Payment and Legal Questions
- Liability of Capital Companies: Recent EU Court Ruling Confirms Potential Director Accountability
- These were your 10 favourite ECJ cases in 2024
Portugal
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Barter deals
See also
- This is what happened in the ECJ (VAT) in December 2024 – 3 Cases Decided, 2 AG Opinions, 2 New Questions
- 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
