Highlights in December 2022
- 6 cases decided (incl. 1 Order)
- 2 AG Opinions released
- Questions have been released in 9 cases
- 3 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
Judgment
- ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group
- ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later
- ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group
- ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
- ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Order – VAT deductibility can be less favorable than deduction of costs for direct…
- ECJ C-512/21 (Aquila Part Prod Com) – Judgment – Denial of input VAT due to fraud, without carrying out checks
AG Opinion
- ECJ C-516/21 (Finanzamt X) – AG Opinion – Exemption for Leasing of immovable property including equipment and machinery
- ECJ C-620/21 (Momtrade Ruse) – AG Opinion – VAT exemption for social services to natural persons in other member states
Questions
- ECJ C-639/22 (X) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-640/22 (Fiscale Eenheid Achmea) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-641/22 (Y) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-643/22 ( BPL Pensioen) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-644/22 (BPFL) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?
- ECJ C-657/22 (Bitulpetrolium Serv) – Questions – VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty…
- ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law
- ECJ C-676/22 (B2 Energy) – Questions – Proof of recipient of the goods to apply Exemption for Intra-Community supplies
New ECJ VAT Case
- New ECJ VAT case C-733/22 Valentina Heights (further details still to be published)
- New ECJ VAT case: C-741/22 Casino de Spa and Others vs. BE (more details to be expected)
- New ECJ VAT case: C-746/22 – Slovenské Energetické Strojárne vs. HU
Agenda
- Agenda of the ECJ VAT cases – 2 AG Opinions in Jan 2023
- C-677/21 Fluvius Antwerpen and C-461/21 Cartrans Preda planned before the court in the first weeks of January 2023
Comments
- Comments on ECJ C-108/20: No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
- Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity
- Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements
- Comments on ECJ C-141/20: German scheme for VAT group not fully EU-proof
- Comments on ECJ C-141/20: Majority of voting rights not required to form a VAT unity
- Comments on ECJ C-247/21: Be careful with invoices for Triangulation
- Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations
- Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme
- Comments on ECJ C-247/21: End customer not liable to pay VAT in the case of a triangular transaction
- Comments on ECJ C-247/21: EU case highlights triangulation invoice risks
- Comments on ECJ C-247/21: Failed triangular transaction cannot be corrected afterwards
- Comments on ECJ C-247/21: Importance of using the correct and proper wording on invoices
- Comments on ECJ C-247/21: Mandatory Invoice requirements for triangulation which can not be corrected later
- Comments on ECJ C-247/21: Simplification for a trilateral transaction is not possible if there is no annotation on the invoice
- Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described
- Comments on ECJ C-247/21: Triangulation – incorrect invoice and retrospective correction – taxpayer loss
- Comments on ECJ C-269/20: Germany may designate an umbrella body as the sole taxable person of the VAT group
- Comments on ECJ C-269/20: Umbrella body of a VAT group may be designated as the sole taxable person of this group
- Comments on ECJ C-332/21: Exemption for ethyl alcohol for flavorings in non-alcoholic beverages
- Comments on ECJ C-378/21: Can wrongly invoiced VAT be reclaimed? Even if no credit notes are drawn up and the VAT is not refunded to the customer?
- Comments on ECJ C-378/21: ECJ Finds Taxpayer Not Liable for Incorrectly Invoiced VAT to Final Consumers
- Comments on ECJ C-378/21: Overdeclared output tax on B2C supplies – payment of VAT on invoices and invoice correction – taxpayer win
- Comments on ECJ C-378/21: Refund for too much invoiced VAT when the incorrect rate is applied
- Comments on ECJ C-378/21: Request a refund of overcharged VAT if nothing goes wrong with the tax authorities
- Comments on ECJ C-378/21: VAT wrongly charged B2C does not need to paid to the tax authorities
- Comments on ECJ C-512/21: ECJ provides an overview of VAT carousel fraud
- Comments on ECJ C-512/21: Right to deduct if taxable person has failed to fulfill the obligations arising from national provisions or Union law relating to the safety…
- Comments on ECJ C-516/21: Also VAT exemption for machines and equipment when renting a turkey rearing house according to AG CJEU
- Comments on ECJ C-596/21: Preliminary ruling on German VAT deduction rules
- Comments on ECJ C-596/21: Refusal of input VAT deduction
- Comments on ECJ C-596/21: Second purchaser may also not deduct input tax in the event of fraud
- Comments on ECJ C-607/20: Employee incentive schemes – do I need to account for VAT?
- Comments on ECJ C-607/20: VAT is not due on free employee benefits under incentive schemes
- Comments on ECJ C-610/19: Right to deduct VAT even if invoices cannot be considered credible
- Comments on ECJ C-620/21: Conclusion AG CJEU on the concept of ‘relevant Member State’ in the VAT Directive
- Comments on ECJ C-696/20: Intra-Community Trade When the Polish VAT administration claims VAT twice!
- Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT
- Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT
- Comments to ECJ C-141/20 & C-269/20: ECJ rules on financial interdependence in German fiscal unity VAT
- Comments to ECJ C-141/20 & C-269/20: ECJ takes a position on the VAT group
- Comments to ECJ C-141/20 & C-269/20: Is there more of a fiscal unity for VAT, but mutual performances are still taxed?
- Comments to ECJ C-141/20 & C-269/20: The VAT group in Germany according to the judgments of the ECJ
- Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21)
- Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and C-269/20)
- ECJ on invoice correction in case of “unsuccessful” triangulations
- ECJ: No VAT liability results from showing VAT on invoices to final consumers (C-378/21 – P GmbH)
- Is output VAT due on retail vouchers given to employees under an employee award scheme? (C-607/20)
ECJ Pending Cases
Excise Duty
Flashback on ECJ Cases
- Flashback on ECJ Cases – C-116/10 (Feltgen and Bacino Charter Company) – Exemption from transactions related to the rental of seagoing vessels
- Flashback on ECJ Cases – C-119/11 (Commission v France) – Application of a reduced rate to receipts from admissions to first performances of concerts
- Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the…
- Flashback on ECJ Cases – C-225/11 (Able UK) – Dismantling obsolete US Navy ships on member state territory may be exempt from VAT
- Flashback on ECJ Cases – C-270/09 (MacDonald Resorts) – Sale of contractual rights that can be converted into rights of temporary use of holiday…
- Flashback on ECJ Cases – C-277/09 (RBS Deutschland Holding) – Deduction of VAT when those goods are used for leasing activities in another Member State
- Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service…
- Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law
- Flashback on ECJ Cases – C-500/10 (Belvedere Costruzioni) – Lengthy Italian VAT procedures may be settled without a decision on the merits
- Flashback on ECJ Cases – C-504/10 (Tanoarch) – Transfer of share of rights in an invention held by several undertakings to an undertaking authorized to…
- Flashback on ECJ Cases – C-524/10 (Commission v Portugal) – Zero rate Portuguese flat-rate agricultural scheme in violation of EU law
- Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount
- Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car
- Flashback on ECJ Cases – C-596/10 (Commission v France) – No Reduced VAT rate if horses are not intended for use in the preparation of foodstuffs or in…
- Flashback on ECJ Cases – C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged
- Flashback on ECJ cases C-382/02 (Cimber Air) – Supplies of goods/services for aircraft operating domestic flights but used by airlines whose main…
- Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry…
- Flashback on ECJ cases C-415/04 (Kinderopvang Enschede) – Exemption for services as an intermediary between persons seeking and persons offering a…
- Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector,…
Other
- 70 years of the Court of Justice of the European Union – Trailer & Full film
- ECJ will examine the Polish regulations on split payment (C-709/22)
- Extension of the VAT rate to 6% for sports facilities – impact and refunds following the new conditions (C‑330/21)
- German VAT group rules – ECJ rulings
- IBFD’s interview with Juliane Kokott (Advocate General ECJ/CJEU)
- The Final Verdict: EU VAT Treatment of Fuel Cards
- VAT implications to customs agents on import
VAT Group
- Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?
- ECJ – VAT group: Much ado about (in the end) nothing? Controlling company as taxable person – Intra-group supplies taxable?
Year-End Reviews
- 2022 – Top 25 ECJ Cases
- ECJ VAT Cases All Time Top 10 Favourites
- ECJ VAT Cases decided in 2022 (incl. orders)
- Looking back @2022 #2: ECJ Cases decided (incl. order) in 2022 on the ”Right to deduct VAT”
- Looking back @2022 #4: ECJ VAT Cases decided in 2022 – Incl. most relevant details (country, subject, article, decision)
See also
- This is what happened in the ECJ (VAT) in November 2022
- 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
