Author - Gauthier Dhont

Bulgaria European Union

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

20 June 2022

Belgium European Union

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

20 June 2022

European Union Spain

Flashback on ECJ Cases – C-154/08 (Commission v Spain) – Services rendered by the ‘registradores de la propiedad’ are subject to VAT

18 June 2022

European Union Poland

Flashback on ECJ Cases – C-414/07 (Magoora) – Deduction of VAT on the purchase of fuel for certain vehicles irrespective of their purpose of use

12 June 2022

European Union Slovakia

Flashback on ECJ Cases – C-456/07 (Mihal) – A bailiff is a taxable person

12 June 2022

European Union Netherlands

Flashback on ECJ Cases – C-484/06 (Koninklijke Ahold) – No obligation to round down the amount of VAT per item

11 June 2022

European Union Italy

Flashback on ECJ Cases – C-95/07 & C-96/07 (Ecotrade) – A limitation period for the exercise of the right to deduct is allowed

08 June 2022

European Union Italy

Flashback on ECJ Cases – C-174/06 (CO.GE.P) – A maritime domain comes within the concept of ‘rental of immovable property’

07 June 2022

Austria European Union

Flashback on ECJ Cases – C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property

03 June 2022

European Union Poland

Flashback on ECJ Cases – C-639/13 (Commission v Poland) – Items intended for fire protection subject to standard VAT rate

28 May 2022

European Union Hungary

Flashback on ECJ Cases – C-283/06 & C-312/06 (KÖGÁZ and Others) – EU Directive allows the enforcement of a tax levy with characteristics such as those of a local business tax

27 May 2022

European Union Germany

Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport

26 May 2022

Bulgaria European Union

Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns

25 May 2022

European Union United Kingdom

Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive

25 May 2022

European Union Netherlands

Flashback on ECJ Cases – C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water sports associations

24 May 2022

European Union Spain

Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas

23 May 2022

European Union France

Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price”

21 May 2022

European Union Hungary

Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT

19 May 2022

European Union United Kingdom

Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment

19 May 2022

European Union France

Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction may continue to apply those provisions.

18 May 2022

Denmark European Union

Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds

17 May 2022

European Union Germany

Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible

15 May 2022

European Union Germany

Flashback on ECJ Cases (Customs) – C-294/14 (ADM Hamburg) – Preferrential Origin – Consignments of crude palm kernel oil may be recognised

13 May 2022

European Union Italy

Flashback on ECJ Cases – C-82/14 (Nuova Invincibile) – EU law requires Member States to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due

12 May 2022

European Union United Kingdom

Flashback on ECJ Cases – C-653/11 (Newey) – Contractual provisions are not decisive when determining provider and recipient “service”

11 May 2022

Denmark European Union

Flashback on ECJ Cases – C-550/14 (Envirotec Denmark) – Art. 198(2) applies to of ingots resulting from an accidental, gross fusion of various gold-containing metal scrap materials

10 May 2022

Bulgaria European Union

Flashback on ECJ Cases – C-123/14 (Itales) – Deduction of VAT even if buyer has not proved the origin of the goods concerned or that his supplier owned them

09 May 2022

Bulgaria European Union

Flashback on ECJ Cases – C-284/11 (EMS-Bulgaria Transport) – Limitation period for the exercise of the right to deduct is permitted, unless it makes the exercise of this right impossible

07 May 2022

European Union United Kingdom

Flashback on ECJ Cases – C-591/10 (Littlewoods Retail and Others) – Local court must determine interest compensation itself in the event of a refund of incorrectly levied VAT

07 May 2022

European Union Italy

Flashback on ECJ Cases – C-294/11 (Elsacom) – 8th VAT Directive Refunds – Six-month period is a strict deadline for submitting a request for the refund of VAT

06 May 2022

Czech Republic European Union

Flashback on ECJ Cases – C-335/05 (Řízení Letového Provozu) – Thirteenth Directive applies only to third States which cannot invoke the most-favoured-nation clause

04 May 2022

European Union Germany

Flashback on ECJ Cases – C-186/15 (Kreissparkasse Wiedenbrück) – Not obligation to apply the rounding rule of Art. 175(1) when the deductible part is calculated on the basis of one of the deviating methods

30 April 2022

European Union Netherlands

Flashback on ECJ Cases – C-26/12 (PPG Holdings) – Deduction of input tax – Pension fund – Concept of ”management of mutual funds”

29 April 2022

Author - Gauthier Dhont

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

Flashback on ECJ Cases – C-154/08 (Commission v Spain) – Services rendered by the ‘registradores de la propiedad’ are subject to VAT

Flashback on ECJ Cases – C-414/07 (Magoora) – Deduction of VAT on the purchase of fuel for certain vehicles irrespective of their purpose of use

Flashback on ECJ Cases – C-456/07 (Mihal) – A bailiff is a taxable person

Flashback on ECJ Cases – C-484/06 (Koninklijke Ahold) – No obligation to round down the amount of VAT per item

Flashback on ECJ Cases – C-95/07 & C-96/07 (Ecotrade) – A limitation period for the exercise of the right to deduct is allowed

Flashback on ECJ Cases – C-174/06 (CO.GE.P) – A maritime domain comes within the concept of ‘rental of immovable property’

Flashback on ECJ Cases – C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property

Flashback on ECJ Cases – C-639/13 (Commission v Poland) – Items intended for fire protection subject to standard VAT rate

Flashback on ECJ Cases – C-283/06 & C-312/06 (KÖGÁZ and Others) – EU Directive allows the enforcement of a tax levy with characteristics such as those of a local business tax

Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport

Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns

Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive

Flashback on ECJ Cases – C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water sports associations

Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas

Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price”

Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT

Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment

Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction may continue to apply those provisions.

Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds

Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible

Flashback on ECJ Cases (Customs) – C-294/14 (ADM Hamburg) – Preferrential Origin – Consignments of crude palm kernel oil may be recognised

Flashback on ECJ Cases – C-82/14 (Nuova Invincibile) – EU law requires Member States to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due

Flashback on ECJ Cases – C-653/11 (Newey) – Contractual provisions are not decisive when determining provider and recipient “service”

Flashback on ECJ Cases – C-550/14 (Envirotec Denmark) – Art. 198(2) applies to of ingots resulting from an accidental, gross fusion of various gold-containing metal scrap materials

Flashback on ECJ Cases – C-123/14 (Itales) – Deduction of VAT even if buyer has not proved the origin of the goods concerned or that his supplier owned them

Flashback on ECJ Cases – C-284/11 (EMS-Bulgaria Transport) – Limitation period for the exercise of the right to deduct is permitted, unless it makes the exercise of this right impossible

Flashback on ECJ Cases – C-591/10 (Littlewoods Retail and Others) – Local court must determine interest compensation itself in the event of a refund of incorrectly levied VAT

Flashback on ECJ Cases – C-294/11 (Elsacom) – 8th VAT Directive Refunds – Six-month period is a strict deadline for submitting a request for the refund of VAT

Flashback on ECJ Cases – C-335/05 (Řízení Letového Provozu) – Thirteenth Directive applies only to third States which cannot invoke the most-favoured-nation clause

Flashback on ECJ Cases – C-186/15 (Kreissparkasse Wiedenbrück) – Not obligation to apply the rounding rule of Art. 175(1) when the deductible part is calculated on the basis of one of the deviating methods

Flashback on ECJ Cases – C-26/12 (PPG Holdings) – Deduction of input tax – Pension fund – Concept of ”management of mutual funds”

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