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 |
