March 17, 2021
Judgement in C-459/19 Wellcome Trust
A UK referral related to the place of supply of investment management services
Previous posts about this case can be found HERE
March 18, 2021
AG Opinion on C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole)
A Polish referral on the Intra-Community acquisitions of motor fuels, whereby there is payment of VAT within five days of each of the 20 transactions
Previous posts about this case can be found HERE
Judgment in C-895/19 A. (Exercice du droit à déduction)
A A Polish referral asking whether Article 167 of the VAT Directive, in conjunction with Article 178, is to be interpreted as precluding national law which makes the exercise of the right to deduct VAT in the same accounting period as that in which the tax due was payable on transactions constituting Intra-Community acquisitions of goods, subject to entry of the tax due on those transactions in the appropriate tax declaration? Whether Article 167 of the VAT Directive, in conjunction with Article 178, is to be interpreted as precluding national law which makes the exercise of the right to deduct VAT in the same accounting period as that in which the tax due was payable on transactions constituting Intra-Community acquisitions of goods, subject to entry of the tax due on those transactions in the appropriate tax declaration?
Previous posts about this case can be found HERE
Judgment in C-48/20 P
A Polish referral asking whether the VAT Directive and the principle of proportionality preclude national legislation which denies VAT deduction against invoices incorrectly issued for the supply of exempt services but erroneously interpreted as taxable, based on an interpretation provided by the tax authorities and common practice at the time of the transactions?
Previous posts about this case can be found HERE
March 25, 2021
AG Opinion in C-21/20 Balgarska natsionalna televizia
A Bulgarian referral asking whether the supply of audio-visual media services to viewers by the public television broadcaster should be regarded as a service supplied for consideration within the meaning of Article 2(1)(c) of the VAT Directive if it is financed by the State in the form of subsidies, with the viewers paying no fees for the broadcasting? If answered in the affirmative, does the service qualify for exemption pursuant to Article 132(1)(q)? If it is considered that the activity consists of taxable and exempt supplies, having regard to its mixed financing, what is the scope of the right to deduct input tax?
Previous posts about this case can be found HERE
AG Opinion in C-907/19 Q-GmbH (Assurance de risques spéciaux)
A German referral asking, where a taxable person who carries out intermediary work for an insurance company and also provides that insurance company with the mediated insurance product, does a service related to insurance and reinsurance transactions qualify for exemption pursuant to Article 135(1)(a) of the VAT Directive?
Previous posts about this case can be found HERE
April 14, 2021
Judgment in C-868/19 Finanzamt für Körperschaften Berlin
A German referral asking whether Article 11 of the VAT Directive is to be interpreted as precluding national legislation which prohibits a partnership (in this case a limited liability partnership, the partners of which, apart from the controlling company, are not exclusively persons financially integrated into the controlling company’s undertaking) from being a ‘controlled company’ and eligible for VAT grouping?
Previous posts about this case can be found HERE
Judgment in C-935/19 (Grupa Warzywna)
A Polish referral asking whether national law, which allows the application of penalties in the form of an additional tax liability where no tax revenue was lost, as a result of an erroneous understanding of applicable laws, is compatible with the VAT Directive and the principle of proportionality and whether the imposition of such additional liabilities actually serves to prevent tax fraud or is merely an additional fiscal measure?
Previous posts about this case can be found HERE
April 15, 2021
Judgment in C-593/19 SK Telecom
VAT on use or enjoyment of phones in Austria SK Telecom, a mobile phone provider based in South Korea, incurred Austrian VAT on fees charged by an Austrian network operator, and passed them on to its customers (South Koreans visiting Austria) as roaming charges. The Austrian tax authorities rejected SK’s Thirteenth Directive claim on the basis that effective use and enjoyment of its services took place in Austria, and SK should have accounted for Austrian VAT on the roaming charges. In his Opinion AG Henrik Saugmandsgaard Øe states that the roaming service is clearly “used” in Austria, and it was unnecessary to consider whether it was also “enjoyed” there. SK’s roaming charges should have been subject to Austrian VAT.
Previous posts about this case can be found HERE
Judgment in C-846/19 Administration de l’Enregistrement, des Domaines and de la TVA
A Luxembourg referral asking whether, inter alia, the concept of taxable activity within the meaning of the second subparagraph of Article 9(1) of the VAT Directive is to be interpreted as including or excluding supplies of services provided in the context of a ‘triangular relationship’ in which the provider of the services is appointed to provide those services by an entity which is not the same person as the recipient of the supply?
Previous posts about this case can be found HERE
