Highlights in November 2022
- 3 cases decided
- 2 AG Opinions released
- Questions have been released in 4 cases
- 5 new cases, no further 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
Agenda
Judgment
- ECJ C-458/21 (CIG Pannónia Életbiztosító) – Judgment – No Medical exemption for service used by an insurance company
- ECJ C-596/21 (Finanzamt M) – Judgment – Right to deduct VAT in case of Tax Evasion in a prior transaction
- ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction
AG Opinion
- ECJ C-612/21 Gmina O. (Municipality of O.) – AG Opinion – Is a municipality a taxable person due to a project to increase the proportion of renewable energy…
- ECJ C-616/21 Gmina L. (Municipality of L.) – AG Opinion – Is a municipality a taxable person due to implementing a programme for the removal of asbestos?
Questions
- ECJ C-461/21: Are services linked to import always VAT exempt? Even when the goods are not properly cleared for customs upon import?
- ECJ C-532/22 (Westside Unicat) – Questions – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature
- ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?
- ECJ C-537/22 (Global Ink Trade) – Questions – Deduction of VAT in case of a missing additional evidence/fictitious transactions
New case
- ECJ C-674/22 (Gemeente Dinkelland) – New VAT Case, No further details known yet
- ECJ C-676/22 (B2 Energy) – New VAT Case, No further details known yet
- New ECJ VAT case: C-709/22 Syndyk Masy Upadłości A vs. PL (details not published yet)
- Two new ECJ VAT cases (details not known yet): C-690/22 Shortcut vs PT and C-696/22 C vs RO
Comments
- Comments on ECJ C-227/21: No Denial of input VAT if the seller would not pay output VAT
- Comments on ECJ C-247/21: AG Opinion – Simplification for intra-Community triangular transactions works only if the invoice is correctly described
- Comments on ECJ C-250/21: ECJ confirms that sub-participations are exempt from EU VAT
- Comments on ECJ C-267/21: Place of supply of claims handling and settlement services (B2C)
- Comments on ECJ C-397/21: ECJ ruled that it will be possible to recover unduly paid VAT ex officio
- Comments on ECJ C-397/21: Hungarian VAT rules on refund to VAT paid wrongly
- Comments on ECJ C-397/21: If it is not possible to recover the VAT paid to the supplier, the authority should reimburse it
- Comments on ECJ C-458/21: ‘Medical’ services supplied to insurance company – whether exempt – no – taxpayer loss
- Comments on ECJ C-458/21: No VAT exemption when investigating the right to treatment of illness abroad
- Comments on ECJ C-458/21: Services consisting in verifying the accuracy of the diagnosis of serious illness … are not VAT exempted
- Comments on ECJ C-458/21: Services that verify the accuracy of the diagnosis of serious illness are not VAT Exempted
- Comments on ECJ C-506/21: Refusal of input VAT deduction in case of fraud also for second purchaser of goods
- Comments on ECJ C-596/21: There is no entitlement to VAT deduction in case of knowledge of fraud
- Comments on ECJ C-596/21: What threatens you when the supplier cheats on VAT – the latest ruling of the CJEU on carousel crimes
- Comments on ECJ C-607/20: A company providing vouchers to employees as reward for the best employees is not a taxable transaction
- Comments on ECJ C-607/20: No output VAT on the value of reward retail vouchers offered to high-performing employees
- Comments on ECJ C-607/20: Rewarding VAT win for employers offering voucher incentives
- Comments on ECJ C-607/20: Transfer of voucher to staff does not constitute a taxable transaction
- Comments on ECJ C-607/20: VAT implications on the supply of employee-incentive vouchers to employees
- Comments on ECJ C-607/20: VAT treatment of retail vouchers to motivate staff
- Comments on ECJ C-607/20: voucher reward scheme – whether output VAT due on retail vouchers given to employees under recognition scheme – taxpayer win
- Comments on ECJ C-612/21 & C-616/21: AG Opinion – Taxation of subsidies received by public bodies
- Comments on ECJ C-612/21 & C-616/21: AG position on taxation of subsidies in public entities
- Comments on ECJ C-612/21: AG Opinion – Installation of solar panels programme – whether municipality acting as a taxable person – taxpayer win
- Comments on ECJ C-612/21: AG outlines frameworks for assessment of VAT consequences for Polish government program for solar panels
- Comments on ECJ C-616/21: AG Opinion – Asbestos removal program – whether municipality acting as a taxable person – taxpayer win
- Comments on ECJ C-616/21: AG outlines frameworks for assessment of VAT consequences for Polish government asbestos programme
- Comments on ECJ C-641/21: Regarding VAT fraud; supplies of services are not supplies of goods
- Comments on ECJ C-696/20: “Double tax” cannot be imposed in the event of incorrect taxation of intra-Community acquisitions
- Comments on ECJ C-696/20: Criterion on certain disputes arising from supply chain transactions
- Comments on ECJ C-98/21: No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
Excise
- ECJ: Poland won a dispute with the Commission for exemption from excise duty on alcohol for the production of medicines
- Excise duty exemption for electricity: the word to the Court of Justice
Flashback
- Flashback on ECJ Cases – C-25/11 (Varzim Sol) – “Grants” used to purchase goods and services — Limitation of right to deduct
- Flashback on ECJ Cases – C-262/08 (CopyGene) – Stem Cell Bank Services Not Eligible for VAT Exemptions
- Flashback on ECJ Cases – C-392/11 (Field Fisher Waterhouse) – Rental of immovable property and the services associated with this rental can form a single…
- Flashback on ECJ Cases – C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of…
- Flashback on ECJ Cases – C-450/11 (Commission v Portugal) – TOMS – Differences between language versions — National legislation providing for the…
- Flashback on ECJ Cases – C-557/11 (Kozak) – Special VAT scheme for travel agencies not for transport services provided by the travel agency itself
- Flashback on ECJ Cases – C-563/11 (Forvards V) – Right to deduct if Invoice issued by a company considered to be fictitious
- Flashback on ECJ Cases – C-572/07 (RLRE Tellmer Property) – Rental of an immovable property and the service of cleaning the common parts are separate…
- Flashback on ECJ Cases – C-622/11 (Pactor Vastgoed) – Revised VAT deduction that the supplier must repay cannot be levied from the customer
- Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveller includes the additional amount charged by a travel agent…
- Flashback on ECJ cases C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked…
- Flashback on ECJ cases C-204/03 (Commission v Spain) – The receipt of subsidies by itself cannot limit the taxpayers’ right to deduct
- Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction
- Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers
- Flashback on ECJ Cases C-369/04 (Hutchison 3G and Others) – Auctioning of the UMTS licences is not a taxable activity
- Flashback on ECJ cases C-395/02 (Transport Service) – A Member State can recover VAT if a taxable person wrongly invoiced a supply of goods free of charge
- Flashback on ECJ cases C-442/01 (KapHag) – A partnership that takes on a new partner against payment of a cash contribution does not provide a service for…
- Flashback on ECJ Cases C-480/10 (Commission v Sweden) – Sweden may limit VAT grouping to providers of financial services and insurance services
Other
- How European VAT decisions could impact UAE businesses
- Referral to ECJ: Not immediately deducted the VAT charged to her upon purchase, cannot still effectuate the right to deduct via the adjustment scheme
- Regarding VAT fraud; supplies of services are not supplies of goods
- Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21
- The general principles of tax law in ECJ case law: the principles of neutrality and proportionality
- VAT Exempt Supplies: Selling under Ex Works Clause
- VAT on credit-fuel cards
- VATConsult Newsletter – November 2022
See also
- This is what happened in the ECJ (VAT) in October 2022
- This is what happened in the ECJ (VAT) in September 2022
- This is what happened in the ECJ (VAT) in August 2022
- This is what happened in the ECJ (VAT) in July 2022
- This is what happened in the ECJ (VAT) in June 2022
- This is what happened in the ECJ (VAT) in May 2022
- This is what happened in the ECJ (VAT) in April 2022
- This is what happened in the ECJ (VAT) in March 2022
- This is what happened in the ECJ (VAT) in February 2022
- This is what happened in the ECJ (VAT) in January 2022