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European Union

ECJ VAT Cases decided in 2024

2 days ago
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Last update: December 20, 2024

47 ECJ VAT Cases got decided in 2024. For the summary of each case  – see below as well.

  • C-573/22 (Foreningen C and Others): The Court ruled that Denmark can impose VAT on media licence fees for public broadcasting activities, even if these fees do not constitute a “supply of services for consideration,” allowing continued taxation despite changes in the scope of covered devices.
  • C-331/23 (Dranken Van Eetvelde): Clarified the concept of joint VAT liability, emphasizing that all parties involved in a taxable transaction may be held accountable for VAT obligations and penalties.
  • C-527/23 (Weatherford Atlas Gip): Established that the right to deduct VAT is denied if the services provided are not used for taxable transactions, reinforcing the link between VAT deductions and actual use in taxable activities.
  • C-680/23 (Modexel): Prohibited the carry-forward of VAT credits after business activity cessation, emphasizing that VAT recovery is contingent on ongoing business operations.
  • C-622/23 (RHTB): Addressed VAT implications arising from work contract cancellations, clarifying how such cancellations affect VAT obligations.
  • C-624/23 (SEM Remont): Denied VAT deductions due to late registration and non-compliant invoicing, highlighting the importance of adherence to VAT administrative requirements.
  • C-613/23 (Herdijk): Determined that directors’ liability for VAT debts is context-dependent, stressing the importance of individual circumstances in assessing liability.
  • C-594/23 (Lomoco Development and Others): Classified the supply of land with foundations as ‘building land’ for VAT purposes, impacting the treatment of property transactions.
  • C-60/23 (Digital Charging Solutions): Ruled that charging electricity for electric vehicles at public points constitutes a supply of goods, influencing VAT treatment in the energy sector.
  • C-475/23 (Voestalpine Giesserei Linz): Confirmed the right to deduct VAT when goods are provided to a subcontractor for the latter’s taxable transactions, reinforcing the interconnectedness of VAT in supply chains.
  • C-171/23 (UP CAFFE d.o.o): Identified the formation of a company to exploit VAT exemptions as an abusive practice, ensuring compliance with the spirit of VAT regulations.
  • C-429/23 (NARE-BG): Denied the right to deduct input VAT for supplies received before the registration of the taxable person, particularly during the COVID-19 pandemic.
  • C-248/23 (Novo Nordisk): Addressed the taxable amount concerning ex lege payments to the state health insurance agency, impacting VAT calculations for businesses.
  • C-243/23 (Drebers): Allowed for an extended adjustment period for VAT related to immovable property works, providing flexibility in compliance.
  • C-73/23 (Chaudfontaine Loisirs): Explored differential VAT treatment for offline and online gambling, reflecting the evolving nature of the gambling sector.
  • C-741/22 (Casino de Spa and Others): Reinforced the principle of VAT neutrality in gambling differentiation, ensuring fair treatment across different gambling formats.
  • C-709/22 (Syndyk Masy Upadlosci A): Clarified that a separate VAT account for split payments may only be used for limited purposes, ensuring proper VAT accounting.
  • C-639/22 & others: Interpreted VAT exemptions for pension funds, impacting how financial services are treated under VAT law.
  • C-83/23 (H GmbH): Ruled that VAT wrongly charged in cases of supplier insolvency cannot be refunded to the buyer, emphasizing the risks of supplier financial instability.
  • C-182/23 (Makowit): Discussed the VAT implications of expropriation of agricultural land, providing guidance on VAT treatment in land use changes.
  • C-184/23 (Finanzamt T): Determined that supplies within a VAT group fall outside the scope of VAT, even with limited input VAT recovery.
  • C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija): Clarified that subsidies paid to specific service providers are included in the taxable amount, affecting VAT calculations.
  • C-179/23 (Credidam): Confirmed that payments for copyrights deducted by a management fee are treated as taxable transactions, influencing the treatment of intellectual property under VAT.
  • C-763/23 (Dragoram): Established that the Tour Operators Margin Scheme (TOMS) applies when airline tickets are resold, impacting travel-related VAT practices.
  • C-533/22 (Adient): Clarified that belonging to the same corporate group does not automatically create a fixed establishment for VAT purposes.
  • C-696/22 (C SPRL): Asserted that VAT liability does not necessarily depend on the actual receipt of remuneration, allowing for broader interpretations of tax obligations.
  • C-746/22 (Slovenske Energeticke Strojarne): Noted that a one-month period for submitting additional VAT information is not classified as a limitation period, affecting compliance timelines.
  • C-241/23 (P. sp. z o.o.): Determined that the taxable amount for contributions in kind involving immovable property is based on the issue value of shares.
  • C-657/22 (Bitulpetrolium Serv): Discussed principles of energy product taxation, impacting how VAT is applied to energy transactions.
  • C-207/23 (Finanzamt X): Clarified VAT base considerations for wood drying and heating processes, influencing how businesses account for VAT in the energy sector.
  • C-89/23 (Companhia União de Crédito Popular): Defined auction services for pledged goods as separate services, not linked to related credit transactions for VAT purposes.
  • C-68/23 (Finanzamt O): Provided definitions for single-purpose and multi-purpose vouchers, impacting VAT treatment of promotional offers.
  • C-122/23 (Legafact EOOD): Allowed member states to require small businesses to submit VAT registration applications within a specified period, affecting compliance obligations.
  • C-532/23 (Lear Corporation Hungary): Addressed VAT refunds and late payment interest in the context of regulatory infringements, reinforcing taxpayer rights.
  • C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy): Allowed adjustments to VAT due when excessive rates were applied, ensuring fairness in tax obligations.
  • C-37/23 (Giocevi): Ruled that a 60% VAT refund following an earthquake violates EU law, ensuring protections for taxpayers in crisis situations.
  • C-576/23 (Elite Games): Clarified that entertainment machines do not fall under the scope of VAT for “entrance fees to amusement parks,” impacting VAT classification.
  • C-341/22 (Feudi di San Gregorio Aziende Agricole SpA): Allowed VAT deductions even if costs were not proportionate to income, providing flexibility for businesses.
  • C-314/22 (Consortium Remi Group’ AD): Confirmed that member states can impose preclusion periods for VAT refund requests due to non-payment, impacting taxpayer rights.
  • C-676/22 (B2 Energy): Denied exemptions on intra-EU supplies if the recipient’s taxable status could not be proven, emphasizing compliance in cross-border transactions.
  • C-674/22 (Gemeente Dinkelland): Ruled that no interest is payable on VAT refunds for errors and retroactive changes, clarifying taxpayer entitlements.
  • C-733/22 (Valentina Heights): Stated that eligibility for reduced VAT rates for hotels cannot depend on possession of a categorization certificate, ensuring fair access to VAT benefits.
  • C-377/23 (Sancra): Clarified that VAT is assumed to be included in wrongly zero-rated invoices, ensuring taxpayer protections against incorrect billing.
  • C-442/22 (P Sp. z o.o.): Held that employees who issue empty invoices are responsible for reporting them, emphasizing accountability in VAT compliance.
  • C-791/22 (Hauptzollamt Braunschweig): Determined that customs codes cannot be used to establish the place of supply for import VAT, ensuring proper application of VAT rules.
  • C-537/22 (Global Ink Trade): Addressed VAT deduction rights in cases of missing evidence or fictitious transactions, reinforcing the need for proper documentation.
  • C-433/22 (HPA – Construções): Confirmed reduced VAT rates for renovating and repairing private dwellings used as homes, impacting residential construction projects.
  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

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