2022 – Top 25 ECJ Cases

Based on the most visited posts of ECJ Cases on www.vatupdate.com in 2022

1. C-333/20 (Berlin Chemie A. Menarini SRL) – No Fixed establishment via affiliate rendering services on an exclusive basis

2. C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?

3. C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT
4. C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?
5. C-696/20 (Dyrektor Izby Skarbowej w W.) – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods
6. C-605/20 (Suzlon Wind Energy Portugal) – Service for consideration also applies when compensation consists of debit notes
7. C-98/21 (Finanzamt R) – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
8. C-90/20 (Apcoa Parking) – VAT due on controlling fees for violation of private parking regulations are subject to VAT
9. C-227/21 (HA.EN.) – No Denial of input VAT if the seller would not pay output VAT
10. C-194/21 (Staatssecretaris van Financien NL) – No deduction of VAT if the actual use does not match with the intended use
11. C-235/21 (RAIFFEISEN LEASING) – A written contract may exceptionally be regarded as an invoice
12. C-247/21 (Luxury Trust Automobil) – Mandatory Invoice requirements for triangulation which can not be corrected later
13. C-267/21 (Uniqa Asigurari) – Place of supply of claims handling and settlement services (B2C)
14. C-621/19 (Weindel Logistik Service) – Import VAT recovery only for the owner of the goods
15. C-641/21 (Climate Corporation Emissions Trading GmbH) – Place of supply does not change if the recipient of the service committed VAT evasion
16. C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation
17. C-146/21 (DGRFP Bucureşti) – No application of Reverse-Charge before VAT registration
18. C-293/21 (Vittamed technologios) – Review of VAT deduction of capital goods in case of liquidation of the taxable person
19. C-330/21 (The Escape Center) – Reduced VAT rate applicable to use sports facilities and if no individual/group guidance is provided
20. C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation
21. C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
22. 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
23. C-596/21 (Finanzamt M) – Right to deduct VAT in case of Tax Evasion in a prior transaction
24. C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Exemption for the granting of credits apply applies to sub-participation agreements
25. C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed

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See also

• ECJ VAT Cases All Time Top 10 Favourites
• ECJ VAT Cases decided in 2022 (incl. orders)
• ECJ VAT Cases – Pending cases
• ECJ VAT Cases decided (incl. orders) in 2021
• ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

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