Highlights in April 2022
- 4 ECJ Cases Decided
- 1 Order issued
- 3 AG Opinions released
- Questions released on 5 cases
- Decision has been issued on ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
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Agenda
Judgment
- ECJ C-228/20 (I GmbH) – Judgment – VAT exemption for private hospital that is not governed by public law and has no agreements with health…
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register
- ECJ C-612/20 (Happy Education) – Decision – School after school program not VAT exempted
- ECJ C-637/20 (DSAB Destination Stockholm) – Decision – City card is a multi-purpose voucher
AG Opinion
- ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – AG Opinion – Place of supply of cruise activities on a section covered by the public international…
- ECJ C-585/20 (BFF Finance Iberia S.A.U.) – AG Opinion – Late payment Directive, interest also on the VAT amount
- ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction
Question
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Question – Does the resale of accommodation services fall under the special scheme for travel…
- ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Questions – Refusal VAT deduction if sale of the brands was a sham transaction
- ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Questions – Adjustment of deductions if discarded goods for its business activity while the…
- ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin
- ECJ C-516/21 (Finanzamt X) – Questions – Leasing of immovable property including equipment and machinery?
New cases – Questions not yet released
- ECJ C-239/22 Belgian State and Promo 54 (Questions)
- ECJ C-249/22 GIS vs. AT (Questions)
- ECJ will decide how to classify charging electric cars for VAT purposes
- New ECJ VAT case: C-232/22 (Cabot Plastics Belgium): Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll…
- New VAT ECJ case (questions): Fallimento Villa di Campo vs. IT (C-250/22)
Comments
- CJEU rules Hungary must allow pharmaceutical company to deduct VAT on sales
- Comments in C-612/20: Happy Education – School after school program not VAT exempted
- Comments on C-294/21: According to the AG ECJ, services rendered on the German-Luxembourg part of the Moselle constitute taxable services
- Comments on C-330/20: The CJEU resolved the issue of a permanent establishment for VAT purposes
- Comments on C-333/20 – More clarity on the EU VAT concept of Fixed Establishment
- Comments on C-333/20 – VAT fixed establishment in parent-subsidiary supplies
- Comments on C-333/20: In the absence of suitable structure, German pharmaceutical in Romania does not have Fixed Establishment
- Comments on C-637/20: Ticket to ride – the VAT treatment of a city card
- Comments on C-696/20: AG Opinion – VAT implication on a non-exempt intra-community supply classified incorrectly as a domestic transaction
- Comments on C-846/19: VAT exemption may apply to lawyer acting as trustee
- Comments on C-9/20 : Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- Comments on C-98/21: AG Opinion – Holding companies: EU jurisprudence reminds of importance to analyze VAT expenses
- Comments on ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Established or not? A new favourable development in the VAT FE saga!
- Comments on ECJ C-333/20 (Berlin Chemie): No VAT fixed establishment in the Berlin Chemie case
- Comments on ECJ C-333/20: Berlin Chemie judgment – Subsidiary is not a fixed establishment for VAT purposes
- Comments on ECJ C-333/20: CJEU ruling enhances legal certainty for taxpayers on VAT fixed establishment concept
- Comments on ECJ C-333/20: CJEU Ruling on the Concept of Fixed Establishment for VAT Purposes
- Comments on ECJ C-333/20: Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)
- Comments on ECJ C-333/20: Experts believe that the ECJ ruling may change the restrictive approach of tax authorities to the issue of a VAT fixed establishment
- Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT
- Comments on ECJ C-333/20: Foreign subsidiary is not a permanent establishment for VAT
- Comments on ECJ C-333/20: Group company is not a permanent establishment for VAT, but the ECJ leaves the door ajar
- Comments on ECJ C-333/20: Group company not a fixed establishment for VAT purposes, but CJEU has left the door open
- Comments on ECJ C-333/20: Landmark CJEU ruling – Subsidiary rendering services to its parent is not a fixed establishment of the latter
- Comments on ECJ C-333/20: No fixed establishment in the Berlin Chemie case according to Court of Justice of the EU
- Comments on ECJ C-333/20: Place of belonging – The Berlin Chemie A Menarini case
- Comments on ECJ C-333/20: Place of belonging. The Berlin Chemie A Menarini case
- Comments on ECJ C-333/20: Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT
- Comments on ECJ C-333/20: Subsidiary is not a permanent establishment for VAT purposes
- Comments to C-228/20: German conditions for VAT exemption for medical services in violation of EU law
- ECJ C-582/20 (SC Cridar Cons SRL) – Tax authorities may suspend tax assessment for the input VAT deduction in order to obtain evidence of a taxpayer’s…
- ECJ identifies further criteria for examining the VAT exemption of private hospitals
- ECJ on the classification of city cards as (multi-purpose) vouchers
- ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)
- Comments on C-637/20: Vouchers and VAT: the interpretation of the EU Court of Justice on the citycard
Flashback on ECJ Cases
- Flashback on C-33/93 (Empire Stores) – Delivery, without additional payment, of article to person who registers himself or another as a new customer
- Flashback on ECJ Cases – C-128/14 (Het Oudeland Beheer) – Taxable amount in respect of self supply of immovable property
- Flashback on ECJ Cases – C-136/99 (Monteei Paschi Di Siena) – Refund of VAT to non-domestic taxable persons
- Flashback on ECJ Cases – C-186/15 (Kreissparkasse Wiedenbrück) – Not obligation to apply the rounding rule of Art. 175,1 when the deductible part is…
- Flashback on ECJ Cases – C-208/15 (Stock ’94) – Supply of goods and a grant of a loan constitutes a single transaction
- Flashback on ECJ Cases – C-229/15 (Mateusiak) – Cessation of the taxable economic activity, Supply of goods for consideration after adjustment period
- Flashback on ECJ Cases – C-26/12 (PPG Holdings) – Deduction of input tax – Pension fund – Concept of ”management of mutual funds”
- Flashback on ECJ Cases – C-267/15 (Gemeente Woerden) – Deduction all of the VAT paid in respect of the construction of building
- Flashback on ECJ Cases – C-276/09 (Everything Everywhere) – Additional fees charged when using certain methods of payment for mobile telephony services
- Flashback on ECJ Cases – C-381/01, C-495/01, C-144/02, C-463/02 (Commission vs Italy, Germany, Finland, Sweden) – Subsidy directly related to price
- Flashback on ECJ Cases – C-393/15 (ESET) – Branch with main activity performing internal transactions in the interest of a company in another Member…
- Flashback on ECJ Cases – C-444/12 (Hardimpex) – Deduction of VAT even if earlier transaction in the chain of supply was irregular
- Flashback on ECJ Cases – C-453/05 (Ludwig) – Concept of “credit intermediation acts”
- Flashback on ECJ Cases – C-493/15 (Identi) – EU law does not preclude VAT debts from being declared irrecoverable under national legislation
- Flashback on ECJ Cases – C-500/13 (Gmina Międzyzdroje) – National regulation laying down a 10-year revision period
- Flashback on ECJ Cases – C-550/11 (PIGI) – Revision of the deducted input tax is possible in the event of theft
- Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable
- Flashback on ECJ Cases – C-662/13 (Surgicare) – Mandatory prior application of a national administrative procedure if the tax authorities suspect that an abuse…
- Flashback on ECJ Cases C-126/88 (Boots) – Concept of “price discounts and rebates”. Price discount on surrender of a voucher obtained free of charge by the…
- Flashback on ECJ Cases C-661/15 (X) – Customs valuation of defective goods
Non-VAT Cases
- ECJ (non-VAT) C-694/20 (Orde van Vlaamse Balies and Others) – AG Opinion – Transfer of DAC6 reporting obligation due to professional secrecy is…
- ECJ recognized the right to exemption from excise duty for energy-intensive businesses
- ECJ: AG opines DAC 6 reporting obligation could violate right to fair trial and privacy
- EU Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights
- Poland won against the European Commission before the CJEU regarding the exemption from excise duty on energy products
Other
- Broadcast by streaming of hearings and the handing down of judgments and opinions of the Court of Justice
- Costs incurred as a holding company. Is the VAT deductible?
- Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- ECJ – Court of Justice of the European Union to stream cases as of 26 April 2022
- ECJ backs tax authorities obliging Airbnb to share transaction data
- ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay
- Growing trend whereby a foreign parent company to have a fixed establishment in Belgium through its daughter company
- Having resources at a foreign subsidiary does not lead to a permanent establishment
- Relations between a parent company and its subsidiary: attention to the fixed establishment for VAT
- The EU approach on the concept of VAT FE, in particular through a subsidiary
- VAT and Fixed Establishments – An analysis by Francisco Javier Sánchez Gallardo
- VAT refund abroad: Avoid errors in your request!
Question
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Question – Does the resale of accommodation services fall under the special scheme for travel…
- ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Questions – Refusal VAT deduction if sale of the brands was a sham transaction
- ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Questions – Adjustment of deductions if discarded goods for its business activity while the…
- ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin
- ECJ C-516/21 (Finanzamt X) – Questions – Leasing of immovable property including equipment and machinery?
See also
