Highlights in September 2023
- 2 cases decided
- 4 AG Opinion released
- 2 Questions have been released
- 2 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
- 947 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgments
- ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national…
- ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed
AG Opinion
- ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is…
- ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs are not proportionate to the income
- ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
- ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
Questions
- ECJ C-429/23 (NARE-BG) – Questions – Right to deduct input VAT for supplies received before their registration under national law during COVID-19
- ECJ C-475/23 (Voestalpine Giesserei Linz) – Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable…
New ECJ Case – Questions not yet released
- New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet
- New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others
Agenda
- Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 26, 2023
Belgium
Comments on ECJ Cases
- Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary
- Comments on C-90/20: VAT on penalties for lack of parking fees
- Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents
- Comments on ECJ C-127/22: Goods written off. Do I have to adjust the VAT?
- Comments on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified
- Comments on ECJ C-288/22: VAT status of company directors: insights from the “TP” case
- Comments on ECJ C-288/22: When does a member of the company’s management board conduct VAT-taxable activities?
- Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG
- Comments on ECJ C-323/22 (Excise): Illegal removal of a product from a tax warehouse
- Comments on ECJ C-323/22: Excise Duty: Tax Rebate Refused to the Warehousekeeper if the Release from the Suspensive Procedure is Due to an Unlawful Act
- Comments on ECJ C-433/22: AG CJEU concludes on application of reduced VAT rate for home renovation
- Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees
- Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee
- Comments on ECJ C-442/22: Blank invoices issued by an employee
- Comments on ECJ C-442/22: Who is responsible for VAT fraud? We are one step closer to the answer.
- Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities
- Comments on ECJ C-453/22: German tax authorities must reimburse excess VAT due to incorrect rate application
- Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t.
- Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT can not longer be reclaimed from suppliers
- Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable…
- Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law
- Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You will need to prove it!
- Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!
- Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption!
- Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT
- Comments on ECJ C-516/21: VAT exemption. Permanently installed equipment and machinery in context of leasing an agricultural building
Customs
Excise
Flashback on ECJ Cases
- Flashback on ECJ Cases – C-488/07 (Royal Bank of Scotland) – Proportional deduction – No obligation to apply the rounding up rule
- Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity
- Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings
- Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism…
- Flashback on ECJ cases C-446/98 (Fazenda Pública) – Significant distortion of competition – Criteria can be determined by Ministry of finance if allowed by…
Fuel cards – comments on ECJ Case VEGA
- New VAT Rules for Fuel Cards: European Union Implements Guidelines for Card Issuers
- VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up
Germany
Italy
Netherlands
New ECJ VAT Case
- New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet
- New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others
Other
- Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?
- Comments Reemtsma: Claim possible even if civil law claim is time barred
- Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision
- ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base
- ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount
- ECJ Rules that ‘Hollow Profiles’ Does Not Include Hot-Formed ‘Tube Blanks’ in Customs Code.
- ECJ: Direct refund claim of incorrectly paid VAT also towards tax authorities (C‑453/22 Schütte)
- ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law
- European Union: VAT Treatment of Directors’ Remuneration
- The diffuse boundaries of VAT entrepreneurship
- The VAT issue of an incomplete invoice
Poland
- Decision Issued against a Contractor as Evidence in Tax Proceedings – an Important Judgment of the Supreme Administrative Court
- The Tax Office has no Grounds for Collecting VAT Twice
- Who is responsible for VAT fraud? We are one step closer to the answer in Poland.
Roadtrip through ECJ cases
- Roadtrip through ECJ Cases – ECJ Cases on ”Theft”
- Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”
Summary of ECJ Cases
See also
- This is what happened in the ECJ (VAT) in August 2023
- This is what happened in the ECJ (VAT) in July 2023
- This is what happened in the ECJ (VAT) in June 2023
- This is what happened in the ECJ (VAT) in May 2023
- This is what happened in the ECJ (VAT) in April 2023
- This is what happened in the ECJ (VAT) in March 2023
- 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
