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European Union

News from the ECJ in week 41 (Oct 9-15, 2021) – 1 case decided, 3 new on Curia, 5 new facts unknown

16 October 2021
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2 min read

ECJ Case Decided

ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business

New ECJ Cases

ECJ C-461/21 (Cartrans Preda) – Questions – Taxable amount upon importation

ECJ C-482/21 (Euler Hermes) – Question – Taxable amount and Insurance of Indemnities

ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Facts known – Deduction of VAT vs. Corporate Income Tax

Polish questions to the ECJ about TOMS

Five new VAT cases for the ECJ to decide upon

Agenda of the ECJ

Agenda of the ECJ VAT cases – 6 judgments by November, 2021

Articles

ECJ on the burden of proof in tax abuse

Flashbacks

Flashback on ECJ Cases – C-414/10 (Véleclair) – Right to deduct VAT on importation not subject to the actual prior payment

Flashback on ECJ Cases – C-326/15 (DNB Banka) – No Exemption for Independent groups of persons performing economic activities

Flashback on ECJ Cases – C-274/15 (Commission v Luxembourg) – End of the VAT exemption regime for financial IGPs

Flashback on ECJ Cases – C-26/16 (Santogal M-Comércio e Reparação de Automóveis) – Exemption on I/C supply of new means of transport. No condition…

Flashback on ECJ Cases – C-699/15 (Brockenhurst College) – Exemption for training restaurant and theater services of educational institution

Flashback on ECJ Cases – C-114/05 (Gillan Beach) – An inclusive service provided by an organiser to exhibitors at a fair is taxable where those events…

Flashback on ECJ Cases – Joined cases C-536/08 (X) and C-539/08 (fiscale eenheid Facet-Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS…

Flashback on ECJ Cases – C-307/01 (d’Ambrumenil and Dispute Resolution Services) – Regular medical checks by employers and insurers are VAT…

Other

ECJ VAT Cases – This is what was published on www.vatupdate.com since Sept 1, 2021

Commentary to ECJ C-699/15 (Brockenhurst College) – Services ‘Closely Related’ to Exempt Services

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