Highlights in February 2022
- 6 ECJ Cases Decided
- 2 AG Opinions released
- Questions released on 1 case
Decisions
- ECJ C-487/20 (Philips Orăştie) – Decision – A Member State can not introduce less favorable procedural rules for claims for VAT refund.
- ECJ C-515/20 (Finanzamt A) – Judgment – Supply of wood chips may be excluded under national law from the reduced VAT rate
- ECJ C-582/20 (SC Cridar Cons SRL) – Judgment – Refusal of VAT deduction without disposing of objective information about VAT fraud
- ECJ C-583/20 (EuroChem Agro Hungary) – Order – Limitations to member states’ freedom to impose penalties
- ECJ C-605/20 (Suzlon Wind Energy Portugal) – Judgment – Service for consideration also applies when compensation consists of debit notes
- ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Decision – No deduction of VAT if chargeable event is later
AG Opinion
- ECJ C-596/20 (DuoDecad) – AG Opinion – Place of supply of e-commerce support services
- ECJ C-637/20 (DSAB Destination Stockholm) – AG Opinion – City card is a multi-purpose voucher
Questions released
Questions not yet released
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej vs PL) – No details published yet
- ECJ C-78/22 ALD Automotive vs CZ
- ECJ C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL (Questions)
- ECJ C-127/22 Balgarska telekomunikatsionna kompania vs BG (Questions)
Customs/Excise cases/Other
- ECJ Customs – C-24/22 (PR Pet) – Questions – Combined nomenclature, cat scratching posts, furniture
- ECJ Customs C-752/21 (Otdel Mitnichesko razsledvane i razuznavane) – Questions – Goods confiscated for the benefit of the state
- ECJ Customs C-788/21 (Global Gravity) – Questions – Which criteria should be applied to determine whether a product is a container?
- ECJ Energy Tax C-833/21 (Endesa Generacion) – Questions – Is a coal on tax used for the production of electricity protecting the environment?
- ECJ (NOT VAT) C-156/21 & C-157/21 (Hungary & Poland vs Parliament & Council) – Principles, objectives and tasks of the Treaties
Agenda of the ECJ
Roadtrip through ECJ Cases (ECJ Cases per article of the EU VAT Directive 2006/112/EC)
- Roadtrip through ECJ Cases – Focus on ”Exemption of services by dentists and dental technicians” (Art. 132(1)(e))
- Roadtrip through ECJ Cases – Focus on ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a…
Flashbacks
- Flashback on ECJ Cases – C-18/05 & C-155/05 (Villa Maria Beatrice Hospital) – Supplies of goods that were used exclusively for exempt activity and for which no right of…
- Flashback on ECJ Cases – C-240/05 (Eurodental) – A transaction exempt from VAT does not give any right to deduct input tax
- Flashback on ECJ Cases – C-331/14 (Trgovina Prizma) – Sale of land classified as private property are subject to VAT since that taxable person acted as such
- Flashback on ECJ Cases – C-360/11 (Commission v Spain) – Spanish reduced VAT rate for some medical products in violation of EU law
- Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from…
Commentary ECJ cases
- C-141/20: Commentary on C-141/20 (Opinion)
- C-141/20: The German VAT group is tottering … – but will it fall?
- C-154/20: Commentary on ECJ C-154/20 (Kemwater ProChemie) – Input VAT deduction is only applied on goods or services from a verified supplier
- C-156/20: No Input VAT Deduction For VAT Not In Fact Charged
- C-156/20: Zipvit Ltd (C-156/20) DLA Piper comment
- C-288/16: German Federal Ministry of Finance restricts VAT exemption for transport services
- C-515/20: Application of normal VAT rate on delivery of wood chips not contrary to EU law
- C-562/22: ECJ Press release: Judgment in Joined Cases C-562/22 PPU and C-563/21 PPU
- C-57/21: ECJ Case on Freedom of Services – Joined cases C-52/21 & C-53/21 – Compatibility of separate corporation tax levy for services provided by companies in…
- C-582/20: Romania may suspend objection for further investigation into fraud
- C-605/20: ECJ C-605/20: Service for consideration also applies when compensation consists of debit notes
- C-637/20: ECJ: AG proposes that a city card should be seen as a multi-function voucher
- C-643/20: ECJ C-643/20 Energott vs HU removed from the register
- C-729/21: Can the transfer of a building be treated as a “Transfer of Going Concern” for VAT?
- C-9/20: Commentary on ECJ (C-9/20 Grundstücksgemeinschaft Kollaustraße): Input VAT deduction in case option to charge VAT upon receipts is chosen
- C-9/20: Commentary on ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße): Input VAT deduction at time of payment in case of cash accounting scheme
- C-90/20: Commentary on ECJ C-90/20 (Apcoa Parking) – Yet another case of VAT and compensation?
- ECJ: Penalties for conduct in breach of contract subject to VAT?
- C-931/19: Does the rental of a building abroad constitute a permanent establishment? (ECJ C-931/19)
- Commentary: Germany – Rules for VAT groups addressed by CJEU Advocate General
- Loyens & Loeff – EU Tax Alert Highlights 2021
- The use of new technologies in VAT and taxpayers’ rights
See also
