European UnionPoland Flashback on ECJ Cases – C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to use cash register 18 February 2023
European Union Comments on ECJ C-227/21: No denial of the right of deduction if vendor has difficulties in paying output tax 18 February 2023
European Union Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT 17 February 2023
European UnionRomania Referral to ECJ C-69/23 (Streaming Services) – Place of taxation of interactive sessions with Erotic content 17 February 2023
European UnionRomania ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established 16 February 2023
European UnionSweden ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles 15 February 2023
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland 15 February 2023
European UnionSweden Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles 13 February 2023
European Union Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient 13 February 2023
European Union Comments on ECJ C-644/22: Pension funds – whether asset management services are exempt 13 February 2023
European Union Comments on ECJ C-482/21: Hungary is not acting in violation of EU law by denying an insurer the right to a VAT refund 13 February 2023
European Union Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 9, 2023 12 February 2023
BelgiumEuropean Union ECJ C-741/22 (Casino de Spa and Others) – Questions – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators 12 February 2023
BelgiumEuropean Union Flashback on ECJ Cases – C-3/09 (Erotic Center) – Individual cabin for watching movies on demand are not considered ”granting cinema access” 12 February 2023
European Union Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief! 12 February 2023
European UnionGermany ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers 12 February 2023
DenmarkEuropean Union ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running system 12 February 2023
European Union Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities 11 February 2023
European Union Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 11 February 2023
European UnionGermany ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable? 09 February 2023
European UnionHungary ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply 09 February 2023
European UnionSlovakia ECJ C-746/22 (Slovenske Energeticke Strojarne) – Questions – Examining Legal Remedies and Procedural Restrictions in VAT Refund Cases 04 February 2023
European Union Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law 03 February 2023
European UnionHungary ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT 03 February 2023
European Union Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 2, 2023 02 February 2023
European UnionPoland Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’. 02 February 2023