ECJ VAT Cases decided in 2021 so far related to ”Right to deduct VAT”

ECJ VAT Cases decided in 2021 so far (Jan – Nov 2021) related to ”Right to deduct VAT”

• C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
• C-21/20 (Balgarska natsionalna televizia) – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities

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

• C-48/20 (P) – Input VAT recovery relating to unduly invoiced VAT
• C-80/20 (Wilo Salmson France) – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
• C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
• C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Input VAT deduction prior to insolvency proceedings
• C-248/20 (Skellefteå Industrihus) – Input VAT should not be repaid immediately if a planned real estate project is cancelled
• C-281/20 (Ferimet, S. L.) – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
• C-573/20 (Casa di Cura Città di Parma) – Order – Deduction of input VAT by healthcare professionals based on a prorata

See also

• Topical overview ECJ VAT Cases
• ECJ VAT Cases decided (incl. orders) in 2021 – Ranked per ”Date of decision”
• ECJ VAT Cases – Pending cases

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