European Union Comments on ECJ C-127/22: Revision scheme not applicable when goods are discarded 08 May 2023
European Union Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)” 07 May 2023
European Union Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods” 07 May 2023
European UnionPoland Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes 06 May 2023
European Union Comments on ECJ C-516/21: Permanently installed equipment and machinery leased with a building form a single economic supply for VAT if it is ancillary to the principal supply of leasing the building 06 May 2023
European Union Summary of ECJ C-516/21: The letting of permanently installed equipment and machinery if ancillary to the leasing a building (under the same leasing agreement) are exempt from VAT 05 May 2023
European Union Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable person’s economic activities 05 May 2023
European Union Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence 05 May 2023
BulgariaEuropean Union ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts 04 May 2023
European UnionGermany ECJ C-516/21 (Finanzamt X) – Judgment – Exemption for Leasing of immovable property including equipment and machinery 04 May 2023
BulgariaEuropean Union ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven 04 May 2023
European Union Agenda of the ECJ VAT cases – 7 Judgments, 1 AG Opinion, 2 Hearings till end of May 2023 04 May 2023
European UnionUnited Kingdom Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value 04 May 2023
European Union Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT 02 May 2023
European Union Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes 02 May 2023
Netherlands Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity 02 May 2023
European Union Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, … 02 May 2023
European Union Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity 02 May 2023
European Union Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles 30 April 2023
European Union Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT? 29 April 2023
European Union Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT 28 April 2023
European Union Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control, rather than legal rights 28 April 2023
European UnionGermany Question sent to ECJ – VAT treatment of heat supplied from a biogas facility 28 April 2023
BelgiumEuropean Union ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods 27 April 2023
European Union Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Pleading, 1 Hearing till end of May 2023 26 April 2023
European UnionRomania ECJ C-69/23 (Streaming Services Srl) – Questions – Place of taxation of interactive sessions with Erotic content 26 April 2023
BulgariaEuropean Union ECJ C-122/23 (Legafact EOOD) – Questions – Identification for VAT purposes and penalties in case of late registration 26 April 2023
European Union Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point” 26 April 2023