ECJ Cases Decided (Order)
- ECJ C-334/20: VAT on expensive advertising services as input tax deductible
- ECJ C-598/20 (AS Pilsētas zemes dienests) – Order – VAT exemption for compulsory leasing of land?
- ECJ C-154/20 (Kemwater ProChemie) – Judgment – No Right to deduct VAT on services supplied by an unknown entity
AG Opinion released
New ECJ Cases – Questions released
- ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion
- ECJ C-612/21 Gmina O. (Municipality of O.) – Questions – Is a municipality a taxable person due to a project to increase the proportion of renewable energy…
- ECJ C-616/21 Gmina L. (Municipality of L.) – Questions – Is a municipality a taxable person due to implementing a programme for the removal of asbestos?
- ECJ C-615/21 (Napfeny Toll) – Questions – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct…
New ECJ Cases – No details yet
ECJ Pending cases
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Focus on ”Exemption supply of certain services closely linked to sport or physical education by non-profit-making organisations”…
- Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l))
Looking back @2021
- Looking back @2021 #27: Top 10 ECJ Cases decided in 2021 – Which is your favourite?
- Looking back @2021 #25: ECJ cases decided in 2021 on ”Taxable Persons & Related Cases”
- Looking back @2021 #20: ECJ cases decided in 2021 on ”Right to deduct VAT/Refund of VAT”
- Looking back @2021 #14: ECJ cases decided in 2021 on ”Exemptions”
- Looking back @2021 #10: 49 ECJ VAT Cases decided (incl. orders) in 2021
- Looking back @2021 #8: ECJ cases decided in 2021 on ”Taxable Amount”
Flashback on ECJ Cases
- Flashback on ECJ cases C-124/96 (Commission vs. Spain) – Exemption for services closely related sport education can not be limited to membership fees not…
- Flashback on ECJ Cases – C-18/12 (Město Žamberk) – Access to the aqua park may also be a service that is closely related to the practice of sport
- Flashback on ECJ Cases – C-633/15 (London Borough of Ealing) – Exemption only if it does not lead to a distortion of competition
- Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready
- Flashback on ECJ Cases – C-16/14 (Property Development Company) – Intercalary interest plays no role in determining the taxable amount
- Flashback on ECJ Cases – C-142/12 (Marinov) – Cessation of the taxable economic activity
- Flashback on ECJ Cases – C-38/16 (Compass Contract Services) – Adjustment of output and input VAT: Different limitation periods do not breach EU law
- Flashback on ECJ Cases – C-55/16 (Evo Bus) – 8th VAT Directive Refund does not require proof of payment
- Flashback on ECJ Cases – C-262/16 (Shields & Sons Partnership) – The principle of neutrality cannot justify exclusion from the flat-rate scheme
- Flashback on ECJ Cases – C-412/15 (TMD) – Supplies of plasma obtained from human blood solely for the manufacture of medicinal products are not…
- Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property
- Flashback on ECJ Cases – C-169/12 (TNT Express Worldwide (Poland)) – VAT liability for transport and shipping services
- Flashback on ECJ Cases – C-436/10 (BLM) – Private use of immovable property is not exempted
- Flashback on ECJ Cases – C-55/14 (Régie communale autonome du stade Luc Varenne) – Making available sport infrastructure for a fee incl. additional services is not…
- Flashback on ECJ Cases – C-228/05 (Stradasfalti) – VAT Committee need to be consulted if a Member State want to restrict VAT deduction of capital goods
- Flashback on ECJ Cases – C-259/12 (Rodopi-M 91) – Heavy Fine For Belated VAT Adjustments
- Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established
Other
- ECJ clarifies cancellation and re-issuance of an invoice has no impact on the right to deduct input VAT
- VAT treatment of situations involving receipt of grants clarified by CJEU ruling
- Agenda of the ECJ VAT cases – 4 cases already announced for January 2022, 3 decisions, 1 AG Opinion
- ECJ: VAT is refundable if an invoice is issued late
- ECJ: Deduction of input VAT only after supplier’s status as taxable person has been verified
- Know Your Supplier EU VAT ruling – No VAT Deduction for supplies by unknown parties!
- VAT and excise duty also due for seized smuggled cigarettes according to AG ECJ
- C-294/20: The European court reaffirms the significance of tax deadlines
- Bad debts/Non-Payments in EU VAT Law
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- Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements
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