Highlights in March 2023
- 5 cases decided
- 1 AG Opinion released
- Questions have been released in 3 cases
- 7 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-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
- ECJ C-42/22 (Global Companhia de Seguros) – Judgment – The concept of ‘insurance and reinsurance transactions’ does not includes related or…
- ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable…
- ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos
- ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed
AG Opinion
Questions
- ECJ C-37/23 (Giocevi) – Question – 2009 earthquake – Refund of tax at the rate of 60%
- ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the…
- ECJ C-73/23 (Chaudfontaine Loisirs) – Questions- VAT exemption for online gaming vs. offline gaming
New ECJ VAT Cases – No details available yet
- New ECJ case: C-151/23 ZSE Elektrárne vs. SK
- New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ
- New ECJ VAT case C-171/23 (UPCAFFE vs Croatia)
- New ECJ VAT case C-179/23 Credidam vs RO
- New ECJ VAT case C-182/23: Makowit vs. PL
- New ECJ VAT case C-184/23: Finanzamt T II vs. DE
- New ECJ VAT case: C-122/23 – Legafact vs. BG
Agenda
Customs
- ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles
- ECJ Customs C-358/22 (Bolloré logistics SA) – Judgment – Obligations on the part of the guarantor of the debtor of a customs debt
Excise
- ECJ Excise C-571/21 (RWE Power) – Judgment – Taxation of energy products and electricity
- ECJ Excise C-412/21 (Dual Prod) – A tax warehouse for products subject to excise duty can not be suspended, until the conclusion of criminal proceedings
Flashback on ECJ Cases
- Flashback on ECJ cases C-269/03 (Vermietungsgesellschaft Objekt Kirchberg) – Immovable property rental exemption – Right to opt for taxation – Deduction of input tax…
- Flashback on ECJ Cases C-280/04 (Jyske Finans) – Exemption for delivery of goods for which the right to deduct is excluded – Resale of used vehicles by the…
- Flashback on ECJ cases C-32/03 (Fini H) – Deduction of VAT in case person ceased a commercial activity if direct and immediate link
- Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons
- Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling
- Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person
- Flashback on ECJ Cases C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted
Comments on ECJ Cases
- Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
- Comments on C-239/22: VAT exemption also applies in the absence of conditions for first use
- Comments on C-42/22: VAT liability of car parts sold by insurer
- Comments on C-482/21 (Euler Hermes) – Approach of the Czech VAT Act is consistent
- Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts
- Comments on C-512/21 (Aquila Part Prod Com SA) – Judgment on tax authorities’ right to question input VAT deductions
- Comments on C-640/21 (Zes Zollner Electronic SRL) – AG Opinion on amendment of a customs declaration where an excess quantity of goods is…
- Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
- Comments on C-695/20 (Fenix): Online platforms and VAT collection
- Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern
- Comments on ECJ : According to AG, VAT in the Mensing case is a taxable amount
- Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules
- Comments on ECJ C-239/22: ECJ rules converted buildings treated as new for VAT purposes if value added
- Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge
- Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects
- Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion
- Comments on ECJ C-239/22: VAT-taxed supply of renovation work follows directly from European VAT Directive
- Comments on ECJ C-247/21: Failure to mention reverse charge in triangular transactions
- Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules
- Comments on ECJ C-378/21: Incorrectly charged VAT
- Comments on ECJ C-42/22: Sale of end-of-life vehicles of clients by insurer subject to VAT levy
- Comments on ECJ C-42/22: VAT exemption for acts consisting in an insurance company selling wrecks of motor vehicles acquired from its insured persons
- Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party
- Comments on ECJ C-519/21 : VAT implications of association without legal personality
- Comments on ECJ C-607/20: Accounting for VAT on services given free of charge in the context of a UK business that had given vouchers to its staff to recognize…
- Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity
- Comments on ECJ C-612/21 & C-616/21: Municipalities are not taxable persons for which they receive subsidies
- Comments on ECJ C-664/21: New evidence to substantiate intracommunity supply not necesarilly allowed
- Comments on ECJ C-664/21: Preliminary ruling on Slovenian VAT exemption rules for intra-community transactions
- Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community Transactions
- Comments on ECJ C-664/21: Slovenia does not have to accept new proof of VAT exemption entitlement
- Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
- Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive
- Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services
- Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid
- Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services
- Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
- Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers
- Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider
- Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed
- Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
- Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms
- Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?
- Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss
- Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration
Other
- Book: European VAT Law as Interpreted by the Court of Justice
- ECJ will rule on VAT on local government subsidies in March
- Important EU VAT developments for platforms
- Judicial statistics 2022: High number of cases brought before the ECJ confirmed for the fifth consecutive year
- Significant amendments to the Rules of Procedure of the General Court of the European Union will come into force on 1 April
- Suspension of an excise license is contrary to EU law if the suspension is of a criminal nature
- VAT consequences of illegal energy consumption – opinion of the Advocate General in the case before the CJEU
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 February 2023
- 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
