– Brexit and VAT: the UK-EU Trade and Cooperation Agreement 29
– CJ rules on VAT exemption for granting of credit and transactions concerning
other negotiable instruments (FRANCK) 29
– CJ rules on the economic activity concept (AJFP and DGRFP) 30
– CJ rules on VAT treatment of providing company vehicles to employees (QM) 31
– CJ rules on VAT treatment of commissionaire services (UCMR-ADA) 31
– CJ rules on conditions to form a VAT group (M-GmbH) 32
– CJ rules on VAT treatment of supplies between head office and branch (Danske Bank) 32
– CJ rules on VAT consequences transformation of perpetual usufruct into
full ownership (Gmina Wrocław) 33
– CJ rules on VAT treatment nutrition monitoring and advice (Frenetikexito) 33
– CJ rules on VAT treatment of discount under health insurance scheme (Firma Z) 34
– CJ rules on place of supply rules (Wellcome Trust Ltd) 34
– CJ rules on revision of incorrectly charged VAT (UAB ‘P’) 34
– CJ rules on neutrality principle in connection to intra-Community
acquisitions of goods (A) 35
– CJ rules on VAT exemption for insurance relates services (Q-GmbH) 35
– CJ rules on use-and-enjoyment rule (SK Telecom Co.) 36
– CJ rules on compatibility of sanctions with EU law (Grupa Warzywna Sp. z o.o.) 36
– CJ rules on VAT treatment of restaurant services (J.K.) 36
– CJ rules on the concept of a VAT permanent establishment (Titanium Ltd) 37
– CJ rules on the VAT exemption for fund management services (K and DBKAG) 37
– CJ rules on payment of deferment interest in VAT cases (CS and
technoRent International) 38
– CJ rules on obligation to revise input VAT when initially planned activity is ceased
(Skellefteå Industrihus AB) 38
– CJ on joint and several liability for default interest (ALTI) 39
– CJ rules on national practice stipulating revision of input VAT in the case of insolvency
proceedings (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) 40
– CJ rules on VAT treatment of services provided by insurance intermediary
(Radio Popular) 40
– CJ rules on taxable amount for VAT purposes in case of fraud (Tribunal Económico) 40
– CJ rules on VAT treatment of voluntarily granted discounts (Boehringer Ingelheim
RCV GmbH) 41
– CJ rules on compatibility of Polish VAT practice for intra-Community acquisitions
with EU VAT Directive (G. sp. z o.o.) 41
– CJ rules on requirements for VAT refunds to non-established taxable persons
(GE Auto Service Leasing) 42
– CJ rules on VAT recovery right for publicly financed media services
(Balgarska natsionalna televizia) 42
– CJ rules on the margin scheme (Icade Promotions SAS) 42
– CJ judgment on allocation of mixed-use assets (Finanzamt N and Finanzamt G)
Source: loyensloeff.com
