Click HERE for the Link to the PODCAST on SPOTIFY: This is what happened in the ECJ (VAT) in October 2024
Highlights in October 2024
- 3 cases Decided
- No AG Opinion released
- 5 Question have been released
- 1 new case, no 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
- 1033 ECJ VAT Cases are now available on www.VATupdate.com
- 1033 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2024
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgment
- ECJ C-171/23 (UP CAFFE d.o.o) – Judgment – Formation of a company to exploit VAT exemptions constitutes an abusive practice
- ECJ C-475/23 (Voestalpine Giesserei Linz) – Judgment – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable…
- ECJ C-60/23 (Digital Charging Solutions) – Judgment – Charging electricity for electric vehicles at public points is a supply of goods
Order
- None
AG Opinion
- None
Questions
- ECJ C-527/24 (Harry and Associés) – Questions – Validity of a refund application affected by technical computer errors
- ECJ C-544/24 (Nekilnojamojo turto valdymas) – Questions – EU Court to Examine Lithuanian VAT Penalty Dispute
- ECJ C-565/24 (P-GmbH & Co. KG) – Questions – VAT Rules for Promotional Excursions
- ECJ C-570/24 (Ecoserv) – Questions – Tax Liability in Missing Alcohol Case
- ECJ C-603/24 (Stellantis Portugal) – Questions – Does “supply of services” include contractual vehicle sale price adjustments?
ECJ VAT Case, details not yet known
Removed
- None
Agenda
Comments on ECJ Cases
- Comments on ECJ C-171/23: Abuse in Small Business Schemes
- Comments on ECJ C-171/23: Can the transfer of business to a new company in order to benefit from the VAT exemption be an abuse of law?
- Comments on ECJ C-171/23: Can transferring business to a new company for VAT exemption be an abuse of law?
- Comments on ECJ C-171/23: Despite the absence of an anti-abuse provision, Croatia may refuse to apply the SME exemption
- Comments on ECJ C-475/23: Debate on Necessity of Business Expenses Continues
- Comments on ECJ C-475/23: ECJ confirms the right to deduct VAT on acquiring a fixed asset for tooling purposes.
- Comments on ECJ C-475/23: ECJ Rules Against Romanian VAT Practice Denying Reclaim on Goods for Subcontractors
- Comments on ECJ C-475/23: Free provision of a crane does not prevent deduction of input tax
- Comments on ECJ C-475/23: Free provision of goods for third party activities does not inhibit VAT deduction rights
- Comments on ECJ C-475/23: VAT Deduction Dispute Involving Voestalpine Giesserei Linz
- Comments on ECJ C-475/23: VAT deduction for provision of goods to subcontractor
- Comments on ECJ C-60/23: Charging point operator supplies electricity to EV users under certain conditions
- Comments on ECJ C-60/23: CJEU’s Evolving Interpretation of Fuel Card VAT
- Comments on ECJ C-60/23: Electric Vehicle Charging and VAT – Access to Charging Network via Company Equipment.
- Comments on ECJ C-60/23: Electric vehicle charging is a chain supply of electricity
- Comments on ECJ C-60/23: EU Court of Justice rules on deemed supply for EV charging
- Comments on ECJ C-60/23: VAT implications of e-mobility service provider in EV charging transaction
- Comments on ECJ C-60/23: VAT treatment of electric vehicle charging operations
- Comments on ECJ C-639/22: VAT Treatment of Pension Fund Management in the Netherlands: CJEU Clarification and Implications
- Comments on ECJ C-73/23: Abolition of VAT exemption for online gambling not contrary to EU law
- Comments on ECJ C-741/22: Belgian abolition of VAT exemption for online gambling not in conflict with EU law
- Comments on ECJ C-83/23: Reemtsma Claim Rejected – Implications for Cross-Border VAT Transactions
- Comments on ECJ case C-171/23: Abuse of Croatian VAT Exemption Prohibited by EU Directive
- Comments on ECJ case C-171/23: Abuse of VAT Exemption for Small Businesses: Key Takeaways and Practical Implications
- Comments on ECJ case C-171/23: Judgment on Abuse of VAT Exemption Scheme for Taxable Persons
- Comments on ECJ case C-429/23: Denial of VAT deduction beyond deadline confirmed by EU Court
- Comments on ECJ case C-429/23: The supplementary return as a means of extending the deadlines for VAT deduction
- Comments on ECJ Case C-475/23: Deduction of VAT Denied Contrary to EU Law
- Comments on ECJ case C-475/23: New ruling on VAT deduction for assets provided to subcontractors
- Comments on ECJ case C-475/23: Ruling on input tax recovery for goods provided free of charge
- Comments on ECJ case C-475/23: VAT Deduction Right for Fixed Assets Provided Under Tooling Agreements Upheld by ECJ
- Comments on ECJ case C‑60/23: Confirmation of Reseller Model for E-Charging: New Questions for E-Mobility Providers
- Comments on ECJ case C-60/23: ECJ Allows VAT Recovery for Electric Vehicle Charging Card Issuers
- Comments on ECJ case C-60/23: EU Court ruling on VAT treatment of electric vehicle charging operations
- Comments on ECJ case C-709/22: Poland’s VAT Split Payment Mechanism Uphold – Implications for Insolvent Businesses
- Comments on ECJ Case C-73/23: VAT Treatment of Gambling Services in EU Member States
- Comments on ECJ cases C-73/22 and 23: Belgian VAT and Online Gambling: Fiscal Neutrality and EU Law Compliance
Excise
France
- Understanding VAT: Determining Tax Base, Applicable Rules, and Recent CJEU Jurisprudence
- TVA Rules for Certain Professional Services: Impact of CJEU Jurisprudence on VAT Regulations
Transfer from ECJ/CJEU to General Court
- EU General Court Establishes New Chamber for Preliminary Rulings in Six Specific Areas
- Transfer of Jurisdiction for VAT, Excise, and Customs Duties to EU Tribunal from 1st October 2024.
- EU Tribunal’s Jurisprudence: Transfer of VAT and Excise Tax Cases from EU Court of Justice
Germany
- Changes to VAT rules for early termination of telecommunications service contracts with minimum terms
- Claim for Refund of Incorrectly Paid VAT from Tax Office
- Tax exemption for administration of pension and retirement funds – ECJ judgments of 5.9.2024.
Italy
New Case – No case number assigned
- Referral to CJEU on Polish VAT Regulations related VAT deduction and requirement to possess an invoice
- Polish Supreme Court raises questions to ECJ re VAT Deduction Rules
- Dispute over VAT deduction timing reaches EU court – a potential game-changer for Polish taxpayers.
- Challenging the frozen VAT tax will go to the Court of Justice of the European Union
Other
- ECJ Ruling: VAT Reduction for Medicines Subsidies
- Has VAT Become Complex because of its Methods of Interpretation ?
- Impact of CJEU Case Law on VAT Rules for Private Copying and Fair Remuneration: Analysis
- Tax exemption for administration of pension and retirement funds – ECJ judgments of 5.9.2024.
- No Direct Claim Against the Tax Authorities in Cross-Border Cases: “Reemtsma Claim” Clarified by ECJ
Sweden
- EU Tribunal’s Jurisprudence: Transfer of VAT and Excise Tax Cases from EU Court of Justice
- Deductibility of input tax when purchasing goods from a subcontractor for free – Case Law
ECJ WHT Case
United Kingdom
- Boehringer Ingelheim Ltd v Commissioners for HM Revenue and Customs: VAT Appeal Decision 2024
- Boehringer Ingelheim: Tribunal Rules in Favor of VAT Rebates on Pharma Supplies to NHS
See also
- This is what happened in the ECJ (VAT) in September 2024 – 9 Cases Decided, 1 Order ….
- This is what happened in the ECJ (VAT) in August 2024 – Only new cases announced
- This is what happened in the ECJ (VAT) in July 2024
- This is what happened in the ECJ (VAT) in June 2024 – Did Adient bring an end to the discussion on Fixed Establishments?
- This is what happened in the ECJ (VAT) in May 2024 – ECJ took a siesta
- This is what happened in the ECJ (VAT) in April 2024 – ECJ seems to have booked a front-row seat for the “Busy Month Club”
- This is what happened in the ECJ (VAT) in March 2024 – Clean-up time, 2 Orders, 2 Cases Removed
- This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
- This is what happened in the ECJ (VAT) in January 2024
- This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
- This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
- This is what happened in the ECJ (VAT) in October 2023
- This is what happened in the ECJ (VAT) in September 2023
- 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
