European UnionPoland Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity 31 March 2023
DenmarkEuropean Union Flashback on ECJ Cases C-280/04 (Jyske Finans) – Exemption for delivery of goods for which the right to deduct is excluded – Resale of used vehicles by the lease company 31 March 2023
European Union Comments on ECJ C-612/21 & C-616/21: Municipalities are not taxable persons for which they receive subsidies 30 March 2023
European UnionPoland ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources 30 March 2023
European UnionPoland ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos 30 March 2023
European UnionGermany Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons 30 March 2023
Germany ECJ referral on intra-group supplies / financial integration without majority of voting rights 27 March 2023
European Union Suspension of an excise license is contrary to EU law if the suspension is of a criminal nature 27 March 2023
European Union Comments on C-180/22 (Mensing) – Opinion: According to AG, VAT in the Mensing case is a taxable amount 27 March 2023
BelgiumEuropean Union ECJ C-73/23 (Chaudfontaine Loisirs) – Questions- VAT exemption for online gaming vs. offline gaming 26 March 2023
European UnionGermany New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ 24 March 2023
European Union ECJ Excise C-412/21 (Dual Prod) – A tax warehouse for products subject to excise duty can not be suspended, until the conclusion of criminal proceedings 24 March 2023
European Union Comments on ECJ C-239/22: ECJ rules converted buildings treated as new for VAT purposes if value added 24 March 2023
European UnionGermany ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents 24 March 2023
Czech RepublicEuropean Union Comments on C-482/21 (Euler Hermes) – Approach of the Czech VAT Act is consistent 24 March 2023
European UnionGermany Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person 24 March 2023