Decision/Order issued
AG Opinion
- None
New cases – Questions released
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C-235/21 RAIFFEISEN LEASING vs. SI (Questions): Can a written agreement be considered as an invoice?
New cases – Questions not released yet
- None
Flashback on ECJ Cases
- C-154/80 (Coöperatieve Aardappelenbewaarplaats) – Clarification term “supply for consideration”: a “direct link” must exist between the supply and the amount received
- C-230/87 (Naturally Yours Cosmetics) – The taxable amount is a subjective value which must be capable of being expressed in monetary terms
- C-16/93 (R. J. Tolsma) – A service is only provided “for consideration” if there is a legal relationship between the provider and the recipient of the service
- Joined cases C-354/03, C-355/03 and C-484/03 – Right to deduct VAT if taxable person was not aware of VAT fraud
- C-581/08 (EMI Group Ltd) – Definition of a ”Sample”
- Right to Deduct VAT even if VAT on prior transactions have not been paid
- ECJ VAT Cases decided (incl. orders) in 2021 – Status May 25, 2021
- ECJ VAT Cases – Pending cases – Status May 26, 2021
ECJ Activity in the week of May 31, 2021
June 3, 2021
- Decision in C-931/19 Titanium
An Austrian referral asking whether the term ‘fixed establishment’ is to be interpreted as meaning that the existence of human and technical resources is always necessary and therefore that the service provider’s own staff must be present at the establishment? Can a passive holding in a property, which is subject to a taxable letting in a national territory, even without human resources, be regarded as a ‘fixed establishment’?
Previous posts about this case can be found HERE
- AG Opinion in C-90/20 Apcoa Parking Danmark
A Danish referral asking whether Article 2(1)(c) of the VAT Directive is to be interpreted as meaning that control fees for parking infringements on private property constitute consideration for a taxable supply?
Previous posts about this case can be found HERE
- Decision in C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others
A romanian referral related to Input VAT deduction prior to insolvency proceedings
Previous posts about this case can be found HERE
