European UnionGermany Flashback on ECJ Cases C-43/04 (Stadt Sundern) – The concept of “agricultural service” includes any service supplied by a farmer 25 April 2023
European Union New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL 24 April 2023
European Union Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging) 24 April 2023
European Union Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity 24 April 2023
European Union Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods 24 April 2023
European Union Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods 23 April 2023
European UnionPortugal Flashback on ECJ cases C-536/03 (António Jorge) – Goods and services used for both taxable and exempt transactions – Pro rata deduction 22 April 2023
European Union Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT 21 April 2023
BulgariaEuropean Union ECJ Customs C-770/21 ( OGL-Food Trade Lebensmittelvertrieb) – AG Opinion – Customs valuation & concept of of related parties 21 April 2023
European UnionFrance ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable Cross-Border Arrangements (DAC6) 21 April 2023
European UnionPoland ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods 20 April 2023
European Union Comments on ECJ C-141/20 & C-269/20: Update on jurisprudence relating to VAT grouping rules 19 April 2023
European Union Comments on ECJ C-695/20: ECJ holds online platform operator liable for VAT collected from customers 19 April 2023
European UnionGermany Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity 16 April 2023
European Union Agenda of the ECJ VAT cases – 6 Judgments, 1 Pleading, 1 Hearing till May 17, 2023 15 April 2023
European UnionNetherlands Flashback on ECJ Cases C-494/04 (Heintz van Landewijck) – Obligation to reimburse amounts paid for the purchase of excise stamps which correspond to VAT 15 April 2023
European UnionGermany ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings 14 April 2023
European UnionLatvia ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund 14 April 2023
European UnionPortugal ECJ Case C-89/23 (Companhia União de Crédito Popular) – Questions – Whether the commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service 14 April 2023
European Union VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case 13 April 2023
European Union Comments on ECJ C-612/21 & C-616/21 whether in the underlying cases the activities by a municipality are to be considered to constitute an economic activity performed by a taxable person for VAT purposes or not? 12 April 2023
European UnionGermany Flashback on ECJ Cases – C-408/06 (Götz) – The activity of transferring delivery reference quantities for remuneration, carried out by milk-quota sales points, constitutes an economic activity 10 April 2023
AustriaEuropean Union Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid 09 April 2023
European UnionUnited Kingdom Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive 08 April 2023