Highlights in May 2022
- 2 cases decided, 1 Order
- 3 AG Opinion’s
- Questions have been released in 2 cases
- 4 New ECJ Cases of which the Questions are not yet released
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Judgment
- ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT
- ECJ C-218/21 (Autoridade Tributaria e Aduaneira) – Judgment – Reduced rate for the repair, no reduced rate for the maintenance of elevators
Order
AG Opinion
- ECJ C-235/21 (RAIFFEISEN LEASING) – AG Opinion – A written contract may exceptionally be regarded as an invoice
- ECJ C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – AG Opinion – Exemption for the granting of credits apply does not…
- ECJ C-227/21 (HA.EN.) – AG Opinion – No Denial of input VAT if the seller would not pay output VAT
Questions
- ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll…
- ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’
New ECJ Cases – Questions not yet released
- ECJ C-314/22 Consortium Remi Group vs BG (new questions, but no details yet)
- ECJ C-282/22 Dyrektor Krajowej lnformacji Skarbowej – Questions (no details yet)
- ECJ C-289/22 A.T.S. 2003 – Questions (no details yet)
- ECJ C-288/22 Administration de l’Enregistrement, des Domaines and de la TVA (LU)
- ECJ C-341/22 Feudi di San Gregorio Aziende Agricole vs. IT: New VAT case before the ECJ (but no details yet)
Agenda
Comments
- Comments on ECJ C-250/21 : AG Opinion – Credit exception does not apply to sub-participation agreements
- Comments on ECJ C-714/20: Indirect Customs Representative: No Joint and Several Liability for Import VAT
- City card as a multi-purpose voucher C-637/20 (DSAB Destination Stockholm)
- ECJ: AG Opinion on Case No. C-487/20 (Philips City SRL)- Legislation on the Right to Deduct VAT and compensation of the excess VAT
- Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services
- Comments on ECJ Customs C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts
- Comments on ECJ C-714/20: Indirect customs representative not jointly and severally liable for import VAT
- Comments on ECJ C-637/20: European Court judgment regarding VAT treatment of vouchers
- Comments on ECJ C-235/21: Contract regarded as a VAT invoice?
- ECJ rules on the correlation between EU customs duties, excise and import VAT in a smuggling case
- Comments on ECJ C-9/20: Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable
- Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities
- Comments on ECJ C-696/20: AG Opinion – a “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods
- AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax…
- Comments on ECJ C-227/21: AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to…
- Comments on ECJ C-250/21 – O. Fundusz: securitisation and the VAT exemption for credit – AGO
- Comments on ECJ C-714/20: EU import indirect representative not liable for VAT
- Comments on ECJ C-235/21: Can a written agreement be considered as a VAT invoice?
- Comments on ECJ C-333/20: A tale of two companies in two cities: the CJEU’s ruling on fxed establishment in Berlin Chemie
- Comments on ECJ C-714/20: The indirect customs representative is not jointly and severally liable with the importer for the payment of the import VAT
- Comments on ECJ C-250/21: According to AG ECJ, VAT exemption for granting credits does not apply to subparticipant
- Comments on ECJ C-714/20 – Indirect customs representative liable for customs duties not for import VAT
- VAT on margin – works council decision concerning the ICADE PROMOTION case (ECJ C-299/20)
- Comments on ECJ C-637/10 – City Card constitutes a multi-purpose voucher for VAT purposes
- Comments on ECJ C-235/21: Written agreement can serve as an invoice according to AG CJEU
- ECJ on the payment of interest on customs refunds
- ECJ: VAT treatment of city-card for tourists as multi-purpose voucher
- Comments on ECJ C-218/21: Low VAT rate for repair and renovation services for elevators in residential buildings
- Comments on ECJ C-605/20: Repairs of Goods in the Warranty Period: the missing VAT Warranty
- Comments on ECJ C-228/20: AT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds
- Comments on ECJ C-696/20: Acquisition already taxed due to incorrect designation in chain transaction
- Comments on ECJ C-333/20: Reaffirmation on the scope and concept of the “fixed establishment”
- Comments on ECJ C-637/20: Ticket to ride – the VAT treatment of a city card
- Comments on ECJ C-333/20: CJEU confirms a broad definition of a fixed establishment
- Comments on C-637/20: Ticket to ride – the VAT treatment of a city card
Customs ECJ Cases
- ECJ Customs C-809/21 (Nokia Solutions and Networks) – Question – Infringement of EU Law Related to Post-Importation Customs Declaration
- ECJ Customs C-415/20 (Gräfendorfer Geflügel und Tiefkühlfeinkost) – Interest on export refund and duty repayments
ECJ Non-VAT cases
- ECJ (non-VAT): An obligation to provide information for the purpose of levying tourist tax falls within the field of ‘taxation’
- Airbnb Ireland (C-674/20): CJEU rules electronic platform operators’ reporting obligations do not breach EU law (not a VAT case)
Flashback
- Flashback on ECJ Cases C-102/00 (Welthgrove) – Involvement of a holding company in the management of its subsidiaries constitutes an economic activity…
- Flashback on ECJ Cases C-80/95 (Harnas & Helm) – The mere acquisition of ownership in and the holding of bonds is not an economic activity
- Flashback on ECJ Cases C-142/99 (Floridienne and Berginvest) – Dividends paid by subsidiaries to their holding company to be excluded from the denominator…
- Flashback on ECJ Cases C-155/94 (Wellcome Trust Ltd) – Purchase and sale of shares and other securities by a trustee in the course of the management of the…
- Flashback on ECJ Cases C-678/13 (Commission vs. Poland) – Application of a reduced VAT rate on medical equipment, aids and other devices as well as on…
- Flashback on ECJ Cases – C-639/13 (Commission v Poland) – Items intended for fire protection subject to standard VAT rate
- Flashback on ECJ Cases – C-283/06 & C-312/06 (KÖGÁZ and Others) – EU Directive allows the enforcement of a tax levy with characteristics such as those of a…
- Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting…
- Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex…
- Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive
- Flashback on ECJ Cases – C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water…
- Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas
- Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price”
- Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not…
- Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment
- Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction…
- Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds
- Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible
- Flashback on ECJ Cases (Customs) – C-294/14 (ADM Hamburg) – Preferrential Origin – Consignments of crude palm kernel oil may be recognised
- Flashback on ECJ Cases – C-82/14 (Nuova Invincibile) – EU law requires Member States to take all legislative and administrative measures appropriate for…
- Flashback on ECJ Cases – C-653/11 (Newey) – Contractual provisions are not decisive when determining provider and recipient “service”
- Flashback on ECJ Cases – C-550/14 (Envirotec Denmark) – Art. 198(2) applies to of ingots resulting from an accidental, gross fusion of various gold-containing…
- Flashback on ECJ Cases – C-123/14 (Itales) – Deduction of VAT even if buyer has not proved the origin of the goods concerned or that his supplier owned them
- Flashback on ECJ Cases – C-284/11 (EMS-Bulgaria Transport) – Limitation period for the exercise of the right to deduct is permitted, if it does make the…
- Flashback on ECJ Cases – C-591/10 (Littlewoods Retail and Others) – Local court must determine interest compensation itself in the event of a refund of…
- Flashback on ECJ Cases – C-294/11 (Elsacom) – 8th VAT Directive Refunds – Six-month period is a strict deadline for submitting a request for the…
- Flashback on ECJ Cases C-137/02 (Faxworld) – Right to deduct VAT for preparing taxable activities of another person
- Flashback on ECJ Cases – C-335/05 (Řízení Letového Provozu) – Thirteenth Directive applies only to third States which cannot invoke the most-favoured-nation…
Other
- ECJ – Formal vs. material requirements of the Right to deduct VAT
- Italy raises questions to the ECJ about VAT credits by shell companies
- Loyens & Loeff | EU Tax Alert 194
- Is compensation of damages taxable for VAT?
- Accumulation of sanctions subject to conditions not contrary to EU law
- Indirect Customs Representative: No Joint and Several Liability for Import VAT
Roadtrip through ECJ Cases
See also
- This is what happened in the ECJ (VAT) in April 2022
- This is what happened in the ECJ (VAT) in March 2022
- This is what happened in the ECJ (VAT) in February 2022
- This is what happened in the ECJ (VAT) in January 2022
- ECJ VAT Cases decided in 2022
- ECJ VAT Cases – Pending cases
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
