VATupdate

ECJ VAT Cases – Pending cases

Last update: May 23, 2022

    • C-289/22 (A.T.S. 2003) – Not yet published
      • A Hungarian Case
    • C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Note yet published
      • A Polish Case
    • C-250/22 (Fallimento Villa di Campo) – Not yet published
      • An Italian Case
    • C-232/22 (Cabot Plastics Belgium) – Not yet published

      • A Belgian Case
      • Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?

    • C-180/22 – Finanzamt Hamm – Questions
      • A German case
      • Whether the tax on the intra-Community acquisition reduces the taxable profit margin

    • C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’ – Questions
      • A Polish case
      • VAT rate of ‘Classic Hot Chocolate’
    • C-127/22 – Balgarska telekomunikatsionna kompania – Questions
      • A Bulgarian case
      • Adjustment of deductions if discarded goods for its business activity while the goods were recorded in the accounts as inventories

    • C-114/22 – Dyrektor Izby Administracji Skarbowej w Warszawie – Questions
      • A Polish case
      • Refusal VAT deduction if sale of the brands was a sham transaction

    • C-108/22 – Dyrektor Krajowej Informacji Skarbowej – Questions
      • A Polish case
      • Does the resale of accommodation services fall under the special scheme for travel agents?

    • C-78/22 – ALD Automotive
      • A Czech case
      • VAT Case?
    • C-42/22 -Global, Companhia de Seguros – Question
      • A Portuguese case
      • Does the concept of ‘insurance and reinsurance transactions’ also includes related or supplementary activitie as purchase and sale of parts from written-off vehicles

    • C-729/21 – Dyrektor Izby Administracji Skarbowej w Łodzi – Question
      • A Polish Case
      • Does the sale of real estate can be considered as a Transfer of Going Concern?
    • C-713/21 – Finanzamt X – Question
      • A German Case
      • Composite supply by owner of a competition horse training stable?

    • C-677/21 – Fluvius Antwerpen – Question
      • A Belgian Case
      • Is the unlawful use of energy is a supply of goods?

    • C-669/21 – Gencoal S.A. – Question
      • A Portuguese case
      • Deadline for cross border VAT refund by taxable persons in other EU member states

    • C-664/21 – NEC PLUS ULTRA COSMETICS – Question
      • A Slovenian Case
      • New evidence to substantiate intracommunity supply allowed?

    • C-641/21– Climate Corporation Emissions Trading – Question
      • An Austrian Case
      • Place of supply when partcipating in tax evasion

    • C-620/21 – (Momtrade Ruse vs BG) – Question
      • A Bulgarian case
      • VAT exemption for social services to natural persons in other member states?

    • C-616/21 (Gmina L.) – Question
      • A Polish case
      • Is a municipality a taxable person due to implementing a programme for the removal of asbestos?
    • C-615/21 (Napfény-Toll) – Question
      • A Hungarian case
      • Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT

    • C-612/21 (Gmina O.) – Question
      • A Polish case
      • Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources?

    • C-596/21 (Finanzamt M) – Question
      • A German case
      • Right to deduct VAT in case of Tax Evasion in a prior transaction

    • C-519/21 (DGRFP Cluj)  – Question
      • A Romanian Case
      • Cooperation agreement, VAT arrears, right to deduct

    • C-512/21 (Aquila Part Prod Com) – Question
      • A Hungarian case
      • Denial of input VAT due to fraud, without carrying out checks

    • C-482/21 (Euler Hermes) – Question
      • A Hungarian Case
      • Exemption
    • C-461/21 (Cartrans Preda) – Question
      • A Romanian Case
      • Taxable amount upon importation

    • C-459/21 (The Navigator Company and Navigator Pulp Figueira) – Question
      • A Portuguese Case
      • Right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses

    • C-458/21 (CIG Pannónia Életbiztosító) – Question
      • A Hungarian Case
      • Medical exemption for service used by an insurance company
    • C-398/21 (Conseil national des barreaux and Others) – Question
      • A French Case
      • Reportable Cross-Border Arrangements (DAC6)
    • C-397/21 (HUMDA) – Question
      • A Hungarian Case
      • Refund of wrongly charged VAT when the issuer of the invoice has gone into liquidation
    • C-378/21 (Finanzamt Österreich) – Question
      • An Austian Case
      • Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue?

    • C-368/21 (Hauptzollamt Hamburg) – Question
      • A German Case
      • Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU

    • C-330/21 (The Escape Center) – Question
      • A Belgian Case
      • VAT rate applicable to he right to use sports facilities if no individual/group guidance is provided

    • C-294/21 (État du Grand-duché de Luxembourg and Administration de l’enregistrement and des domaines) – AG Opinion
      • A Luxembourg Case
      • Place of supply of cruise activities on a section covered by the public international condominium status

    • C-293/21 (Vittamed technologijos) – Question
      • A Lithuanian Case
      • Review of VAT deduction of capital goods in case of liquidation of the taxable person

    • C-267/21 (Uniqa Asigurări) – Question
      • A Romanian Case
      • Place of supply of claims handling and settlement services (B2C)

    • C-250/21 (Szef Krajowej Administracji Skarbowej) – AG Opinion
      • A Polish Case
      • Exemption
      • Does the exemption for the granting of credits apply to sub-participation agreements?
    • C-247/21 (Luxury Trust Automobil) – Question
      • An Austrian Case
      • Triangulation, Invoice requirements, Liability to pay VAT
    • C-235/21 ( RAIFFEISEN LEASING) – Question
      • A Slovenian Case
      • Liability to pay VAT
      • Can a written agreement be considered as an invoice?

    • C-227/21 (HA.EN.) – AG Opinion
      • A Lithuanian Case
      • Right to deduct VAT
      • Denial of input VAT if the buyer knew or should have known the seller would not pay output VAT

    • C-194/21 ( Staatssecretaris van Financiën) – Question
      • A Dutch Case
      • Right to deduct VAT
      • A referral from the Netherlands asking whether Articles 184 and 185 of the VAT Directive are to be interpreted as meaning that a taxable person who, at the time of acquiring goods or services, has failed to deduct input tax (the initial deduction) within the applicable national time limit in accordance with the intended use, is entitled, when an adjustment is made – on the occasion of the subsequent first use of those goods or services – to make that deduction if the actual use at the time of the adjustment does not differ from the intended use? Is the answer affected by the fact that the failure to make the initial deduction does not involve fraud or abuse of rights and that no detrimental impact on the treasury has been established?
    • C-188/21 (Megatherm-Csillaghegy) – Question
      • A Hungarian Case
      • Right to deduct VAT when the tax authorities revoke the Tax Number
    • C-146/21 (DGRFP Bucureşti) – Question
      • A Romanian Case
      • Liability to pay VAT
      • Application of Reverse-Charge before VAT registration

    • C-98/21 (Finanzamt R) – AG Opinion
      • A German Case
      • Right to deduct VAT
      • Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
    • C-97/21 (MV – 98) – Question
      • A Bulgarian Case
      • Whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices

    • C-56/21 („ARVI“ ir ko) – AG Opinion
      • A Lithuanian Case
      • Exemption, Right to deduct VAT
      • Option for a VAT taxable sale of real estate to a non/late registered buyer

    • C-696/20 ( Dyrektor Izby Skarbowej w W.) – Question
      • A Polish Case
      • Taxable transaction, Triangulation
      • Acquisition already taxed due to incorrect designation in chain transaction

    • C-695/20 (Fenix International) – Question
      • A UK Case
      • Taxable transaction
      • Legality of Art. 9a of the Implementing Regulation
    • C-607/20 (GE Aircraft Engine Services) – AG Opinion
        • A UK Case
        • Taxable transaction
        • Issue of retail vouchers to employees

    • C-596/20 (DuoDecad) – AG Opinion
      • A Hungarian Case
      • Place of supply of e-commerce support services
    • C-585/20 (BFF Finance Iberia S.A.U.) – AG Opinion
      • A Spanish Case
      • Late payment interest
      • Interest also on the VAT amount

    • C-570/20 (Direction départementale des finances publiques de la Haute-Savoie) – AG Opinion
      • A French Case
      • Duplication of proceedings and penalties of a criminal nature satisfied by national rules

    • C-489/20 (Kauno teritorinė muitinė) – AG Opinion
      • A Lithuanian Case
      • Taxable transaction, chargeable event
      • VAT still due if smuggled goods are seized and subsequently confiscated?

    • C-269/20 (Finanzamt T) – AG Opinion
      • A German Case
      • Taxable person, VAT grouping
    • C-141/20 (Norddeutsche Gesellschaft für Diakonie) – AG Opinion
      • A German Case
      • Taxable person, VAT grouping

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