Highlights in August 2022
- 2 cases decided
- No AG Opinions released
- Questions have been released in 5 cases
- 1 New ECJ Case of which the Questions are not yet released
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Agenda
Decision
- ECJ C-267/21 (Uniqa Asigurari) – Judgment – Place of supply of claims handling and settlement services (B2C)
- ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – Judgment – Place of supply of cruise activities on a section covered by the public international…
AG Opinion
- None
Questions (released)
- ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?
- ECJ C-426/22 SOLE-MiZo vs. HU (Questions): Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions – Is a Member of the Board of…
- ECJ Case C-442/22 (P Sp. z o.o.) – Questions – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- ECJ Case C-453/22 (Schütte) – Questions – Claim for reimbursement of the excess VAT paid to upstream suppliers
New Cases – Questions not yet released
Roadtrip through ECJ Cases
- Roadtrip through ECJ Cases – Focus on “Identification of Taxable Persons” (Art. 213-214)
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Importation of Goods (Art. 30)
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Services (Art. 24-29)
Comments on ECJ Cases
- Comments on C-247/21 – AG opinion – No simplified ABC Scheme if the statement ‘VAT Reversed’ is missing on the invoice
- Comments on C-247/21 (Luxury Trust Automobil GmbH) – AG Opinion – Intra-Community Transactions – Invoice reference to a reverse charge for…
- Comments on C-267/21: Uniqa Asigurari – VAT on claims handling services
- Comments on C-267/21: Uniqa Asigurari – VAT on claims handling services
- Comments on C-487/20: Principle of equivalence specified
- Comments on C-501/19: Agents without representation for VAT purposes even in the absence of a mandate?
- Comments on ECJ C-194/21 (Staatssecretaris van Financiën) – Scope of application of adjustments to input VAT
- Comments on ECJ C-218/21: CJEU’s surprising conclusion on VAT rate for elevator repairs
- Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ
- Comments on ECJ C-267/21: Services provided by foreign partners of Romanian insurance company not provided in Romania
- Comments on ECJ C-294/21: Navitours – VAT on boat trips on the Moselle
- Comments on ECJ C-294/21: Navitours – VAT on boat trips on the Moselle
- Comments on ECJ C-294/21: Tourist cruises on the German-Luxembourg part of the Moselle constitute taxable services
- Comments on ECJ C-331/19: CJ suspects low VAT rate does not apply to aphrodisiacs
- Comments on ECJ C-333/20: ECJ further clarifies the concept of a VAT fixed establishment
- Comments on ECJ C-442/22 (Questions) – Is the company responsible for the fact that its employee issued blank invoices?
- Comments on ECJ C-596/20: Place of supply of services and abuse of rights
- Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure
- Comments on ECJ C-696/20: Taxation of intra-Community acquisitions
- Comments on ECJ C-98/21: AG opines input VAT incurred on services contributed free of charge to a subsidiary is non-deductible
Flashback
- Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition
- Flashback on ECJ Cases – C-165/11 (Profitube) – VAT on the sale of goods placed under a customs suspension arrangement
- Flashback on ECJ Cases – C-234/11 (TETS Haskovo) – Demolition of buildings and replacement by new buildings does not give rise to a review of…
- Flashback on ECJ Cases – C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods
- Flashback on ECJ Cases – C-299/11 (Gemeente Vlaardingen) – Dutch integration tax not in conflict with EU law
- Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a…
- Flashback on ECJ Cases – C-363/05 (JP Morgan Fleming Claverhouse Investment Trust) – The term ‘mutual investment funds’ may include closed-end…
- Flashback on ECJ Cases – C-377/11 (International Bingo Technology) – The amount that a bingo organizer is legally required to pay out in prizes is not part of…
- Flashback on ECJ Cases – C-407/07 (Stichting Centraal Begeleidingsorgaan) – Exemption Services supplied by independent groups
- Flashback on ECJ Cases – C-464/10 (Henfling and Others) – VAT exemption for betting also applies to engaged brokers
- Flashback on ECJ Cases – C-472/08 (Alstom Power Hydro) – A Member State may provide for a limitation period of three years for refund of unduly paid VAT
- Flashback on ECJ Cases – C-520/10 (Lebara) – Sale of Lebara calling cards constitutes one delivery to distributor
- Flashback on ECJ Cases – C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud
- Flashback on ECJ Cases – C-540/09 (Skandinaviska Enskilda Banken) – VAT exemption also applies to services provided by a credit institution in the form of…
- Flashback on ECJ Cases – C-617/10 (Åkerberg Fransson) – A Member State can impose a tax penalty and a criminal penalty
- Flashback on ECJ cases C-174/00 (Kennemer Golf) – An annual subscription fees of the members of a sport association can constitute the consideration for…
- Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report
- Flashback on ECJ cases C-223/03 (University of Huddersfield) – Taxable transactions even if carried out for the sole purpose of obtaining a tax advantage,…
- Flashback on ECJ Cases C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the…
- Flashback on ECJ cases C-275/01 (Sinclair Collis) – Cigarette vending machines installed in business premises – Exemption from rental of immovable property
- Flashback on ECJ cases C-287/00 (Commission v Germany) – Research activities carried out for consideration by higher education are taxable transactions
- Flashback on ECJ cases C-305/01 (MKG-Kraftfahrzeuge-Factoring) – Factoring qualifies as a service subject to VAT
- Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods
- Flashback on ECJ cases C-465/03 (Kretztechnik) – A transaction falling outside the scope of VAT does not necessarily mean that deduction is excluded
- Flashback on ECJ Cases C-49/12 (Sunico and Others) – Damages in respect of involvement in a tax fraud by a third party not subject to VAT
ECJ Non-VAT Cases
- ECJ non-VAT C-268/22 (VITOL) – Questions – Validity of anti-dumping duties regulation on imports of biodiesel originating in Argentina and Indonesia
- ECJ Customs – C-368/22 (Danish Fluid System Technologies) – Customs classification of ‘tube or pipe fittings’
Other
- ECJ referral on the Reemtsma claim
- ECJ VAT Cases – Pending cases
- EU Invoicing Requirements: Material vs. Formal requirements of a valid invoice (based on AG Opinion in ECJ case C-80/20)
- Fixed Establishment: The ins and outs of a tricky VAT concept
- Reduced VAT rate for supplies of wood only if EU principle of neutrality is observed
- Ryan VAT News July 2022: Four updates from the European Commission and European Court of Justice
- Update: ECJ referral: Input tax deduction of a management holding company
See also
- This is what happened in the ECJ (VAT) in July 2022
- This is what happened in the ECJ (VAT) in June 2022
- This is what happened in the ECJ (VAT) in May 2022
- 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
