VATupdate

ECJ VAT Cases decided (incl. orders) in 2021

Last update: Oct 6, 2021

We maintain a complete overview of all VAT related ECJ cases since 1970. Below, we list all the Judgments and Orders that have been given by the Eurpean Court of Justice in 2021 until today (16 September 2021).

If you want to know more about ECJ case Law, or if you are searching for a specific case, but you only remeber the topic, article of the Directive, or the name of the party, feel free to contact us, and we can help you.

(You can move the table to the left and right, using your mouse of finger. Click on the case number to go directly to the case, as posted on VATupdate.com)

Date Case Nr. Case Name EU VAT Directive Topic
14-Jan-21 C-108/19 Krakvet sp. z o.o. sp.k. Art. 33 Distance sales where customer arranges transport
17-mrt-2021 C-459/19 Wellcome Trust Ltd Art. 44 Place of supply of investment management services
21-Jan-21 C-501/19 UCMR – ADA Art. 2(1)1(c), 25(a), 28 Collective management of copyright on musical works
01-Jul-21 C-521/19 Tribunal Económico Administrativo Regional de Galicia Art. 73, 78 Taxable amount, even in case of fraud, assumes a price with VAT
23-mrt-2021 C-581/19 Frenetikexito Art. 132(1)c Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT
15-Apr-21 C-593/19 SK Telecom Art. 59a(b) Roaming services, effective use and enjoyment, VAT refund
25-Feb-21 C-604/19 Gmina Wrocław Art. 2(1)(a), 13, 14(2)(a) VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods
20-Jan-21 C-655/19 LN Art. 2(1)(a), 9(1), 12 Property acquisition under enforcement procedure and subsequent sale is not an economic activity
08-Jul-21 C-695/19 Rádio Popular Art. 135(1)(b) and/or (c) No VAT exemption on Intermediation in the sale of extended warranties on household electrical appliances
21-Apr-21 C-703/19 J.K. Art. 98(1) to (3) Clarification of the term ‘restaurant service’ and ‘food’ to which a reduced VAT rate applies
25-Feb-21 C-712/19 Novo Banco Art. 135(1)(d), 401 Spanish IDECA tax is compatible with the VAT directive
06-Oct-21 C-717/19 Boehringer Ingelheim Art. 90(1) and 273 Reduction of the taxable amount even if not established on a commercial policy
27-Jan-21 C-787/19 European Commission v Republic of Austria Art. 73, 306 to 310 Failure to align with VAT rules for travel agents
11-mrt-2021 C-802/19 Firma Z Art. 2(1), 13(1), 20, 90,138 Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme
11-mrt-2021 C-812/19 Danske Bank Art. 2(1), 9(1), 11 Head Office part of VAT group & its Branch are separate taxable persons
12-May-21 C-844/19 TechnoRent Art. 90(1) Interest for late VAT refunds despite lack of national provision
15-Apr-21 C-846/19 EQ Art. 9(1), 132(1)(g) Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations?
09-Sep-21 C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy Art. 69, 206 Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions
15-Apr-21 C-868/19 M-GmbH Art. 11 Members of a partnership and the head entity can form a VAT group
18-mrt-2021 C-895/19 A. Art. 167, 178 Timing of exercising right to deduct VAT on intra-community acquisitions of goods
25-mrt-2021 C-907/19 Q-GmbH Art. 135(1)a Intermediation activities for an insurance company are not VAT exempted
03-Jun-21 C-931/19 Titanium Art. 44, 192a, 193, 194, 196 No fixed establishment if the owner of the property does not have his own staff
15-Apr-21 C-935/19 Grupa Warzywna Art. 2, 250, 273 Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive
20-May-21 C-4/20 ALTI Art. 205 Default interest also due by a person jointly liable to pay VAT
3-mrt-2021 C-7/20 Hauptzollamt Münster Art. 71(1) VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with
16-Sep-21 C-21/20 Balgarska Natsionalna Televizia Art. 2(1)(c), 132(1)(q), 168 Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities
18-mrt-2021 C-48/20 P Art. 203 Input VAT recovery relating to unduly invoiced VAT
17-Jun-21 C-58/20 K Art. 135(1)g  Tax work and use of software provided to investment fund management companies are VAT exempted
17-Jun-21 C-59/20 DBKAG Art. 135(1)g  Tax work and use of software provided to investment fund management companies are VAT exempted
22-Jun-21 C-81/20 SC Mitliv Exim SRL Art. 2, 273 VAT once due cannot be considered to be undue and cannot generate interest for the benefit of the taxpayer who has paid it
14-Apr-21 C-108/20 Finanzamt Wilmersdorf Art. 167, 168(a) No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
03-Jun-21 C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Art. 168, 185 to 189 Input VAT deduction prior to insolvency proceedings
30-Sep-21 C-186/20 HYDINA SK Recital 25 of Council Regulation (EU) No 904/2010 Tax audit that exceeds the maximum period
18-May-21 C-248/20 Skellefteå Industrihus Art. 137, 168, 184 to 187, 189 and 192 Input VAT should not be repaid immediately if a planned real estate project is cancelled
09-Sep-21 C-294/20 GE Auto Service Leasing Annex A and C Denial of cross border VAT refund as information was not timely provided
30-Sep-21 C-299/20 Icade Promotion Logement SAS Art. 392 Margin taxation scheme to transactions for the supply of building land
09-Sep-21 C-406/20 Phantasialand Art. 98(2) Difference in VAT rates at permanent and temporary attractions not in conflict with EU law
3-mrt-2021 C-507/20 FGSZ Art. 90(1) Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
14-Apr-21 C-573/20 Casa di Cura Città di Parma Art. 17(2)a Deduction of input VAT by healthcare professionals based on a prorata

 

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