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Agenda of the ECJ after Nov 1, 2021
ECJ Cases Decided
- C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
- C-396/20 (CHEP Equipment Pooling) – Hungary can not reject Refund of VAT if it has not asked further info before rejection
- C-373/19 (Dubrovin & Troger – Aquatics) – No VAT exemption for Swimming lessons
- C-80/20 (Wilo Salmson France) – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
- C-45/20 and C-46/20 (Finanzamt N) – Input VAT, allocation of mixed used purchases to the business
- C-717/19 (Boehringer Ingelheim) – Reduction of the taxable amount even if not established on a commercial policy
ECJ Questions released
- ECJ Case – 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
ECJ – New Cases
Topical overview of ECJ Cases
- Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g))
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Goods” (Art. 14)
- Roadtrip through ECJ Cases – Focus on Taxable Amount – Inclusion of Taxes and Incidental expenses (Art.78)
Flashback on ECJ Cases
- Flashback on ECJ Cases – C-543/14 (Ordre des barreaux francophones and germanophone and Others) – Services supplied by lawyers for clients who qualify…
- Flashback on ECJ Cases – C-335/14 (Les Jardins de Jouvence) – Charitable nature of services provided by a serviced residence are VAT exempted
- Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity
- Flashback on ECJ Cases – C-37/16 (SAWP) – Authors/artists do not provide a service for producers and importers of reproduction rights
- Flashback on ECJ Cases C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount.
- Flashback on ECJ Cases – C-250/11 (Lietuvos geležinkeliai) – Exemption for the definitive importation of certain goods does not apply to locomotives
- Flashback on ECJ Cases – C-108/11 (Commission v Ireland) – No reduced VAT rate for greyhounds and horses not normally intended for the…
- Flashback on ECJ Cases – C-381/09 (Gennaro Curia) – Activity of providing usury loans falls within the scope of the Sixth Directive
- Flashback on ECJ Cases C-244/08 (Commission vs. Italy)- Permanent Establsihment allowed to deduct VAT
- Flashback on ECJ Cases – C-197/12 (Commission v France) – Conditions for the exemption of navigation on the high seas
- Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice…
- Flashback on ECJ Cases – C-549/16 (Palais Kaiserkron) – Commercial leases can be subject to VAT and a proportional registration fee
- Flashback on ECJ Cases C-11/15 (Český rozhlas) – Public broadcasting activities by Czech Radio outside scope of VAT
- Flashback on ECJ Cases – C-36/16 (Posnania Investment) – No supply of goods if transfer of real estate to the state or a local authority for payment of a tax debt
- Flashback on ECJ Cases – C-90/16 (The English Bridge Union) – Duplicate bridge is not a ‘sport’ for the purposes of the VAT Directive
- Flashback on ECJ Cases – C-33/16 (A) – VAT exemption not only for lifting services that take place in the final trade phase
- 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…
- Flashback on ECJ Cases – C-251/16 (Cussens and Others) – VAT abuse of rights principle does not require a national measure transposing it
- Flashback on ECJ Cases – C-154/16 (Latvijas dzelzceļš) – No VAT is payable on the part of goods which have been completely destroyed or irretrievably lost…
- ECJ C-489/20 (Kauno teritorine muitine) – AG Opinion -VAT still due if smuggled goods are seized and subsequently confiscated
- ECJ C-544/19 (ECOTEX Bulgaria) – Judgment – Ban on cash payments when combating fraud not in violation of EU law
- ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy
- Flashback on ECJ Cases – Joined Cases C-144/13, C-154/13, C-160/13 – No VAT exemption & deduction, if a VAT exemption under national law conflicts with…
- Flashback on ECJ Cases – Joined Cases C-454/12 (Pro Med Logistik) & C-455/12 (Pongratz) – Different VAT rates for two types of passenger transport in principle…
- Flashback on ECJ Cases C-98/05 (De Danske Bilimportører) – Taxable amount excludes Registration duty on new motor vehicles
- Flashback on ECJ Cases – C-433/09 (Commission v Austria) – Tax on normal consumption excluded from the taxable amount
- Flashback on ECJ Cases – C-106/10 (Lidl & Companhia) – Taxable amount includes Tax on motor vehicles
- Flashback on ECJ Cases – C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted
- Flashback on ECJ Cases – C-78/02, C-79/02, C-80/02 (Karageorgou & others) – VAT incorrectly paid by a non-taxable person and stated on the invoice drawn up by him
- Flashback on ECJ Cases – C-566/07 (Stadeco) – Right to recover if VAT paid in error, if no danger of a loss of tax
- Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services
- Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person
Other articles
- ECJ: Swimming lessons not exempt from VAT
- ECJ denies VAT exemption for swimming lessons
- Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision
- Austrian cases on management of special investment funds before the CJEU
- CJEU indicates more expansive application of use and enjoyment principles
- ECJ Refunds to health insurers are discounts for the VAT for pharmaceutical companies
- ECJ C-717/19 – Optional discount to health insurer leads to VAT refund
- ECJ: VAT is refundable if an invoice is issued late
- Deduction denial? No problem, we can rectify. It is not that easy (case C-80/20)
- If the choice to allocate to business is not made in time, the tax authorities may refuse to deduct VAT
- ECJ – Affection to the economic activity and the VAT deduction (cases C-45/20 and C-46/20)
- ECJ on the burden of proof in tax abuse
- Commentary to ECJ C-699/15 (Brockenhurst College) – Services ‘Closely Related’ to Exempt Services
- Polish questions to the ECJ about TOMS
- Analysis of the ECJ Case C-695/20 (Fenix International)
- Commentary to ECJ C-717/19 (Boehringer Ingelheim) – Contractual discount to health insurer leads to lower VAT
