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ECJ/CJEU Cases decided in 2020 – An overview (status May 15, 2020)

See also VATsolutionscyprus – Courtesy of Silviya Ivanova, Independent VAT Consultant in Cyprus.


Joined Cases C‑13/18 and C‑126/18 Sole-Mizo
Dalmandi Mezőgazdasági Zrt.
Interest paid on VAT refund Link
C-75/18 Vodafone Magyarország Turnover-based tax for telecommunications undertakings — Disadvantage for foreign undertakings arising from tax rate with progressive effect Link
C-211/18 Idealmed III VAT exemption for private hospital Link
C-323/18 Tesco-Global Áruházak Turnover-based tax for retail undertakings — Disadvantage for foreign undertakings arising from tax rate with progressive effect Link
C-401/18 Herst Intra-EU transport of excise goods, Power to dispose of the goods as owner Link
C-446/18 AGROBET CZ Excess input VAT; assessment and payment conditional upon completion of procedure relating to the total of the taxable transactions in a given tax period has been closed Link
C-482/18 Google Ireland Turnover-based tax on advertisements Link
C-547/18 Dong Yang Electronics Fixed Establishment – does a FE exist in case a company established outside the EU has a subsidiary in PL. If negative, is a third party required to examine contractual relationships between a company established outside the EU and its subsidiary in order Link
C-661/18 CTT – Correios de Portugal VAT deduction on mixed supplies Link
C-48/19 X (Exonération de TVA pour des consultations téléphoniques) Is a “health telephone service” VAT exempt? Link
C-94/19 San Domenico Vetraria Is secondment of staff without markup subject to VAT? Link
C-258/19 EUROVIA Input VAT recovery; statute of limitations; dispute causing late invoice Link
C-276/19 Commission v Royaume-Uni (TVA – Régime applicable aux marchés à terme) Simplification measures extending zero-rating to certain commodity markets Link
C-684/18 World Comm Trading Gfz Local and intra-Community purchases; Discounts invoiced on one invoice; VAT deduction  
C-43/19 Vodafone Portugal Termination fees subject to VAT?  
C-146/19 SCT Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps  
C-242/19 CHEP Equipment Pooling Deemed supply of own goods; cross-border VAT refund