Decision/Order issued
- C-81/20 (SC Mitliv Exim SRL) – Order – VAT once due cannot be considered to be undue and cannot generate interest for the benefit of the taxpayer who has…
- C-695/19 (Rádio Popular) – Exempt Insurance commissions to be included in the turnover to calculate the denominator for proportional…
- C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – Taxable amount, even in case of fraud, assumes a price with VAT
AG Opinion
- C-156/20 (Zipvit Limited) – Deduction of input tax is not possible without possession of an invoice stating the VAT
- C-324/20 (Finanzamt B) – Tax point for one-off services that are billed in phases
New cases – Questions released
- C-368/21 (Hauptzollamt Hamburg) – Place of importation for VAT purposes of a means of transport registered in a third country and brought into…
- C-293/21 (Vittamed technologios) – Review of VAT deduction of capital goods in case of liquidation of the taxable person
- C-330/21 (The Escape Center) – Questions – VAT rate applicable to he right to use sports facilities if no individual/group guidance is provided
- C-267/21 (Uniqa Asigurari) – Place of supply of claims handling and settlement services (B2C)
- C-294/21 (Etat du Grand-duche de Luxembourg et Administration de l enregistrement, des domaines et de la TVA) – Place of supply of claims handling and settlement services (B2C)
ECJ Cases Removed
- C-1/20 (Finanzamt Wien) – Exemption for lawyer as a court-appointed guardian? / Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT
Flashback on ECJ Cases
- Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Distance Selling”
- Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme)
- Roadtrip through ECJ Cases – Focus on ”Exemption – Insurance and reinsurance transactions, including related services performed by insurance brokers…
- Flashback on ECJ Cases C-587/10 (VSTR) – VAT identification number not always required the exemptionof an Intra-EU supply of goods
- Flashback on ECJ Cases C-253/07 (Canterbury Hockey Club and Canterbury Ladies Hockey Club) – Services provided to legal persons/associations without…
- Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law
- Flashback on ECJ Cases C-93/10 (GFKL Financial Services) – Purchases of defaulted debts at a price below their face value is not a taxable transaction/economic…
- Flashback on ECJ Cases C-40/15 (Aspiro) – Claims settlement services provided by a third party are not VAT Exempted
- Flashback on ECJ Cases C-249/12 (Tulică) & C-250/12 (Plavoşin) – Price is considered is assumed to include VAT in case not mentioned in the agreement
- Flashback on ECJ Cases C-439/04 (Axel Kittel) & C-440/04 (Recolta Recycling SPRL) – Right to deduct VAT may be refused if participating in VAT fraud.
- Flashback on ECJ Cases C-576/15 (Маya Маrinova ET) – Taxable amount for the sale of goods can be based on factual information
Non-VAT Cases interesting for discussion on VAT aspects as well
- ECJ VAT Cases decided (incl. orders) in 2021
- ECJ VAT Cases – Pending cases
- The ECJ is taking a break – An analysis of the Pending ECJ VAT Cases
- Topical overview ECJ VAT Cases, some topics already available
Other
- EU Court of Justice: appointment of two judges and two advocates-general of the Court of Justice
- New developments on the VAT exemption for fund management services
- Should all input VAT be repaid immediately if a planned real estate project is abandoned?
- New guidance from the CJEU on the scope of the fund management VAT exemption
- CJEU ruling on VAT fixed establishment has broader domestic consequences
- Do hidden sales include VAT when discovered by the tax authorities? (on case C-521/19)
- Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law
- Even in the case of payment in installments, according to AG ECJ, the moment of service is important for VAT levy
- Services supplied by agent for performing artists, transactions subject to VAT (CJEU judgment)
- Can tax related and IT services benefit from the VAT exemption for the management of special investment funds?
