Highlights in February 2023
- 4 cases decided
- 1 AG Opinion released
- Questions have been released in 5 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
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- 888 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases decided in 2023 (incl. orders)
- ECJ VAT Cases – Pending cases
Judgment
- ECJ C-482/21 (Euler Hermes) – Judgment – Taxable amount and Insurance of Indemnities
- ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
- ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?
- ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established
AG Opinion
Questions
- ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles
- ECJ C-741/22 (Casino de Spa and Others) – Questions – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and…
- ECJ C-746/22 (Slovenske Energeticke Strojarne) – Questions – VAT refund; procedure; remedies; ban on supplying nova
- ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland
- Referral to ECJ C-69/23 (Streaming Services) – Place of taxation of interactive sessions with Erotic content
New ECJ VAT Cases – No details available yet
- New ECJ VAT Case C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija)
- New ECJ VAT Case C-89/23 (Companhia União de Crédito Popular)
- New ECJ VAT case: C-68/23 – Finanzamt O
- New ECJ VAT case: C-73/23 – Chaudfontaine Loisirs
- New ECJ VAT case: C-83/23 – H GmbH
Agenda
Customs
- ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers
- ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running system
Flashback on ECJ Cases
- Flashback on ECJ Cases – C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider
- Flashback on ECJ Cases – C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to…
- Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology…
- Flashback on ECJ Cases – C-3/09 (Erotic Center) – Individual cabin for watching movies on demand are not considered ”granting cinema access”
- Flashback on ECJ Cases – C-97/09 (Schmelz) – Refusal of a small business scheme for taxpayers established in other Member States – Concept of “annual…
- Flashback on ECJ Cases – Joined Cases C-538/08 & C-33/09 (X Holding and Oracle Nederland) – Dutch VAT deduction exclusion decree (”BUA”) is confirm EU VAT…
- Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind
- Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as…
- Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons
Comments on ECJ Cases
- Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax
- Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established
- Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view
- Comments on C-729/21: VAT exclusion for supply of undertaking or organized part thereof
- Comments on C-791/22: Should VAT on the importation of illegal EU cigarettes be paid in the first EU country they reach or in the country where the abuse was…
- Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient
- Comments on ECJ C-227/21: No denial of the right of deduction if vendor has difficulties in paying output tax
- Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!
- Comments on ECJ C-482/21: Hungary is not acting in violation of EU law by denying an insurer the right to a VAT refund
- Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities
- Comments on ECJ C-482/21: VAT refund on assignments of bad debts
- Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
- Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership
- Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania
- Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law
- Comments on ECJ C-644/22: Pension funds – whether asset management services are exempt
- Comments on ECJ C-695/20: Online platforms and VAT collection
- Comments on ECJ C-695/20: Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person
- Comments on ECJ C-695/20: Regulation providing online platform is liable to pay VAT is valid
- Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred
- Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?
- Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT
- Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes
- Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer
- Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer
- Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC
Other
- ECJ Cases related to ”Barter deals”
- ECJ clarifies VAT rules for association contracts without legal personality in Romania
- ECJ will deal with VAT on compensation for expropriated real estate
- Latest tax developments from the sports world
- Lithuania – Indirect tax updates
- Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles
- Transfer of a Rented Building May qualify for Going Concern
- VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)
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 January 2023
- This is what happened in the ECJ (VAT) in December 2022
- 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
