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Agenda of the CJEU/ECJ Indirect Tax Cases – Month of September 2019

Agenda of the CJEU/EU – Month of September 2019

Wednesday 04/09/2019
09:30
Judgment
C-71/18
Taxation

KPC Herning

Court of Justice – First Chamber

DA Courtroom III – Level 6
VATupdate: https://www.vatupdate.com/2019/09/04/ecj-case-c-71-18-kpc-herning-judgment-transfer-of-land-vat-exemption-if-including-building-which-will-be-demolished/

Topic: Land with building to be demolished not ‘building land’ – This case concerned two sales of the same property. At the times of both sales, there was a warehouse on the site, but it was the intention of all three parties to the sales that the warehouse should be almost completely demolished in order to carry out housing development, with only part of one gable being retained. The tax authority ruled that both sales should be treated as taxable sales of building land. But the Advocate General (AG) has suggested that the transactions should each be judged in their own right and according to the facts at the time of sale, not according to the future intentions of the parties. They were not, therefore, supplies of building land

Thursday 05/09/2019
09:30
Judgment

C-145/18

Taxation

Regards Photographiques

Court of Justice – Second Chamber

FR Courtroom II – Level 8
VATupdate: https://www.vatupdate.com/2019/09/05/ecj-case-c-145-18-photographiques-judgment-reduced-vat-rate-works-of-art-photographs/

Topic: Reduced rate of VAT – Photographs taken by the artist, printed by him or under his supervision, signed and numbered, with a circulation of up to 30 copies)

Thursday 05/09/2019
09:30
Hearing

C-547/18

Taxation

Dong Yang Electronics

Court of Justice – Fifth Chamber

PL Courtroom IV – Level 6
VATupdate: https://www.vatupdate.com/2018/10/04/ecj-case-c-547-18-dong-yang-questions-fixed-establishment-via-group-company/

Topic: Place of supply of Services – Fixed Establishment

Can it be inferred, from the mere fact that a company established outside the European Union has a subsidiary in the territory of Poland, that a fixed establishment exists in Poland? If the question is answered in the negative, is a third party required to examine contractual relationships between a company established outside the European Union and its subsidiary in order to determine whether the former company has a fixed establishment in Poland?

Wednesday 11/09/2019
09:30
Opinion
Joined cases C-13/18
C-126/18
Taxation

Sole-Mizo

Dalmandi Mezőgazdasági Zrt.

Court of Justice – Second Chamber

HU Courtroom I – Level 8
Application (OJ) HTML / PDF
Advocate General : Hogan

Topic: C-13/18: Default interest payable by national tax authorities; amount to be paid to taxable person

Topic: C-126/18: The calculation, compounding and payment of interest to taxpayers following a change in domestic legislation in favour of taxpayers

Wednesday 18/09/2019
09:30
Judgment
C-700/17
Taxation

Peters

Court of Justice – Sixth Chamber

DE null
VATupdate: https://www.vatupdate.com/2018/03/19/ecj-preliminary-ruling-vat-finanzamt-kyritz-v-wolf-henning-peters-case-c-700-17-vat-exemption-regarding-clinical-chemistry-and-laboratory-diagnostics/

Topic: Tax exemption for the provision of medical care by a specialist in clinical chemistry and laboratory diagnostics

Monday 23/09/2019
14:30
Hearing
C-488/18
Taxation

Golfclub Schloss Igling

Court of Justice – Fourth Chamber

DE null
VATupdate: https://www.vatupdate.com/2018/09/19/ecj-case-c-488-18-golfclub-schloss-igling-questions-vat-exemption-for-non-profit-association-golf-club-direct-effect-of-vat-directive/

Topic: VAT exemption for sports; direct effect; concept of non-profit-making organization

tax