Author - Gauthier Dhont

European Union Germany

Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad

10 October 2022

European Union United Kingdom

Flashback on ECJ Cases – C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition

08 October 2022

European Union Portugal

Flashback on ECJ Cases – C-496/11 (Portugal Telecom) – Right to deduct VAT if services acquired are directly and directly related to economic transactions

15 September 2022

European Union Germany

Flashback on ECJ Cases – C-218/10 (ADV Allround) – Self-employed drivers also constitute staff provided

05 September 2022

European Union Poland

Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax

02 September 2022

European Union Netherlands

Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a taxable person

31 August 2022

European Union Netherlands

Flashback on ECJ Cases – C-299/11 (Gemeente Vlaardingen) – Dutch integration tax not in conflict with EU law

29 August 2022

European Union Latvia

Flashback on ECJ Cases – C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods

27 August 2022

European Union Slovakia

Flashback on ECJ Cases – C-165/11 (Profitube) – VAT on the sale of goods placed under a customs suspension arrangement

26 August 2022

Belgium European Union

Flashback on ECJ Cases – C-464/10 (Henfling and Others) – VAT exemption for betting also applies to engaged brokers

25 August 2022

European Union Latvia

Flashback on ECJ Cases – C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud

24 August 2022

Bulgaria European Union

Flashback on ECJ Cases – C-234/11 (TETS Haskovo) – Demolition of buildings and replacement by new buildings does not give rise to a review of the VAT deduction

22 August 2022

European Union Spain

Flashback on ECJ Cases – C-377/11 (International Bingo Technology) – The amount that a bingo organizer is legally required to pay out in prizes is not part of the turnover/this part does not count towards the denominator of the pro-rata violation

19 August 2022

European Union Germany

Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition

18 August 2022

European Union Sweden

Flashback on ECJ Cases – C-540/09 (Skandinaviska Enskilda Banken) – VAT exemption also applies to services provided by a credit institution in the form of an issuance guarantee

17 August 2022

European Union United Kingdom

Flashback on ECJ Cases – C-363/05 (JP Morgan Fleming Claverhouse Investment Trust) – The term ‘mutual investment funds’ may include closed-end investment funds such as investment trust companies.

12 August 2022

European Union Netherlands

Flashback on ECJ Cases – C-407/07 (Stichting Centraal Begeleidingsorgaan) – Exemption Services supplied by independent groups

11 August 2022

European Union Latvia

Flashback on ECJ Cases – C-472/08 (Alstom Power Hydro) – A Member State may provide for a limitation period of three years for refund of unduly paid VAT

11 August 2022

European Union United Kingdom

Flashback on ECJ Cases – C-520/10 (Lebara) – Sale of Lebara calling cards constitutes one delivery to distributor

02 August 2022

European Union Romania

Flashback on ECJ Cases – C-79/12 (Mora IPR) – Deferment of payment of VAT on importation on the condition that a certificate must be obtained

30 July 2022

Belgium European Union

Flashback on ECJ Cases – C-499/10 (Vlaamse Oliemaatschappij) – The holder of a warehouse other than a customs warehouse can not be jointly and severally liable for payment of the VAT

25 July 2022

European Union Hungary

Flashback on ECJ Cases – C-274/10 (Commission v Hungary) – No limitation of refund if invoices are not paid

17 July 2022

European Union Latvia

Flashback on ECJ Cases – C-525/11 (Mednis) – Tax authorities may not defer the refund of part of the VAT surplus until examination of the taxpayer’s annual tax return

17 July 2022

European Union Germany

Flashback on ECJ Cases – C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee

14 July 2022

European Union Netherlands

Flashback on ECJ Cases – C-334/10 (X) – Temporary private use does not preclude input tax deduction

14 July 2022

Austria European Union

Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment

14 July 2022

European Union France

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

11 July 2022

European Union Poland

Flashback on ECJ Cases – C-33/13 (Jagiełło) – Right to deduct the VAT if supplier committed fraud

27 June 2022

European Union Netherlands

Flashback on ECJ Cases – C-259/11 (DTZ Zadelhoff) – Mediation in the transfer of shares in companies – Act that also involves transfer of ownership of immovable property of these companies

26 June 2022

European Union Poland

Flashback on ECJ Cases – C-395/09 (Oasis East) – No exclusion of VAT deduction if Trading partners are established in a tax haven

23 June 2022

European Union Germany

Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition

22 June 2022

European Union Germany

Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual funds

22 June 2022

European Union Netherlands

Flashback on ECJ Cases – C-92/13 (Gemeente ‘s-Hertogenbosch) – First occupation by a municipal authority of premises built for it on land belonging to it is a deemed taxable transaction

21 June 2022

Author - Gauthier Dhont

Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad

Flashback on ECJ Cases – C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition

Flashback on ECJ Cases – C-496/11 (Portugal Telecom) – Right to deduct VAT if services acquired are directly and directly related to economic transactions

Flashback on ECJ Cases – C-218/10 (ADV Allround) – Self-employed drivers also constitute staff provided

Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax

Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a taxable person

Flashback on ECJ Cases – C-299/11 (Gemeente Vlaardingen) – Dutch integration tax not in conflict with EU law

Flashback on ECJ Cases – C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods

Flashback on ECJ Cases – C-165/11 (Profitube) – VAT on the sale of goods placed under a customs suspension arrangement

Flashback on ECJ Cases – C-464/10 (Henfling and Others) – VAT exemption for betting also applies to engaged brokers

Flashback on ECJ Cases – C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud

Flashback on ECJ Cases – C-234/11 (TETS Haskovo) – Demolition of buildings and replacement by new buildings does not give rise to a review of the VAT deduction

Flashback on ECJ Cases – C-377/11 (International Bingo Technology) – The amount that a bingo organizer is legally required to pay out in prizes is not part of the turnover/this part does not count towards the denominator of the pro-rata violation

Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition

Flashback on ECJ Cases – C-540/09 (Skandinaviska Enskilda Banken) – VAT exemption also applies to services provided by a credit institution in the form of an issuance guarantee

Flashback on ECJ Cases – C-363/05 (JP Morgan Fleming Claverhouse Investment Trust) – The term ‘mutual investment funds’ may include closed-end investment funds such as investment trust companies.

Flashback on ECJ Cases – C-407/07 (Stichting Centraal Begeleidingsorgaan) – Exemption Services supplied by independent groups

Flashback on ECJ Cases – C-472/08 (Alstom Power Hydro) – A Member State may provide for a limitation period of three years for refund of unduly paid VAT

Flashback on ECJ Cases – C-520/10 (Lebara) – Sale of Lebara calling cards constitutes one delivery to distributor

Flashback on ECJ Cases – C-79/12 (Mora IPR) – Deferment of payment of VAT on importation on the condition that a certificate must be obtained

Flashback on ECJ Cases – C-499/10 (Vlaamse Oliemaatschappij) – The holder of a warehouse other than a customs warehouse can not be jointly and severally liable for payment of the VAT

Flashback on ECJ Cases – C-274/10 (Commission v Hungary) – No limitation of refund if invoices are not paid

Flashback on ECJ Cases – C-525/11 (Mednis) – Tax authorities may not defer the refund of part of the VAT surplus until examination of the taxpayer’s annual tax return

Flashback on ECJ Cases – C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee

Flashback on ECJ Cases – C-334/10 (X) – Temporary private use does not preclude input tax deduction

Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

Flashback on ECJ Cases – C-33/13 (Jagiełło) – Right to deduct the VAT if supplier committed fraud

Flashback on ECJ Cases – C-259/11 (DTZ Zadelhoff) – Mediation in the transfer of shares in companies – Act that also involves transfer of ownership of immovable property of these companies

Flashback on ECJ Cases – C-395/09 (Oasis East) – No exclusion of VAT deduction if Trading partners are established in a tax haven

Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition

Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual funds

Flashback on ECJ Cases – C-92/13 (Gemeente ‘s-Hertogenbosch) – First occupation by a municipal authority of premises built for it on land belonging to it is a deemed taxable transaction

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