Highlights in October 2022
- 5 cases decided
- No AG Opinions released
- Questions have been released in 4 cases
- 8 new cases, no further details yet
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Agenda
Judgment
- ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Judgment – A Member State can impose its own rules with regard to joint…
- ECJ C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Judgment – Exemption for the granting of credits apply applies…
- ECJ C-293/21 (Vittamed technologios) – Judgment – Review of VAT deduction of capital goods in case of liquidation of the taxable person
- ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation
- ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service…
Questions
- ECJ C-433/22 (HPA – Construções) – Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time…
- ECJ C-505/22 (Deco Proteste – Editores, Lda) – Questions – The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’
- ECJ C-519/22 (MAX7 Design) – Questions – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another…
- ECJ C-573/22 (Foreningen C and Others) – Questions – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
New Case
- C-642/22 (Pensioenfonds voor Fysiotherapeuten)
- C-643/22 (BPL Pensioen)
- C-640/22 (Achmea VAT group)
- C-639/22 (X)
- C-641/22 (Y)
- C-644/22 (BPFL)
- C-657/22 (Bitulpetrolium)
- C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy)
Comments on ECJ Cases
- Comment on the ECJ judgment of September 8, 2022, C-368/21 (Hamburg Main Customs Office)
- Comments on C-330-21: Belgium may need to change VAT rules for fitness centers
- Comments on C-397/21: Erroneously charged VAT is not deductible and must be credited. But what if the supplier has vanished?
- Comments on C-637/20: Supreme Administrative Court confirms that city cards are vouchers in terms of VAT
- Comments on ECJ C-1/21: In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts
- Comments on ECJ C-1/21: Liability for VAT debts legal entity not in conflict with EU law
- Comments on ECJ C-156/20: Is an invoice amount exclusive or inclusive of VAT?
- Comments on ECJ C-194/21: ECJ clarifies Dutch rules on VAT deduction via the adjustment mechanism
- Comments on ECJ C-227/21: Supply recipient may deduct VAT even though supplier did not pay output VAT
- Comments on ECJ C-235/21: A contract can be regarded as an invoice: is that good or bad news?
- Comments on ECJ C-235/21: A written contract may qualify as an invoice for VAT purposes
- Comments on ECJ C-235/21: Inappropriate VAT in the case of a sale-and-leaseback agreement
- Comments on ECJ C-235/21: Is it necessary to issue invoices in the era of digital invoicing?
- Comments on ECJ C-235/21: Is the issuance of an invoice necessary in the era of digital invoicing?
- Comments on ECJ C-235/21: Sale-and-lease-back agreement can be invoice
- Comments on ECJ C-235/21: Under what conditions can a written agreement between two parties be considered an ‘invoice’
- Comments on ECJ C-235/21: Written agreement can serve as invoice
- Comments on ECJ C-248/20: Input VAT should not be repaid immediately if a planned real estate project is cancelled
- Comments on ECJ C-250/21: Banks will not pay VAT when borrowing money from investment funds
- Comments on ECJ C-250/21: Financial services provided under a sub-participation agreement are exempt from VAT
- Comments on ECJ C-250/21: Sub-Participations Are VAT Exempt Under EU Law
- Comments on ECJ C-250/21: The concept of ‘lending’ includes the services provided by a sub-participant under a sub-participation agreement
- Comments on ECJ C-250/21: VAT exemption for granting credits applies to certain services subparticipant
- Comments on ECJ C-250/21: VAT exemption for sub-participation
- Comments on ECJ C-250/21: VAT exemption to services provided under a sub-participation agreement
- Comments on ECJ C-250/21: VAT-exempt granting of credit
- Comments on ECJ C-293/21: Adjustment of deduction of input VAT of manufacturing capital goods if not used for taxable economic activities
- Comments on ECJ C-293/21: Correction of input VAT in the case of liquidation
- Comments on ECJ C-293/21: Deduction of input VAT on unused goods must be reviewed upon liquidation
- Comments on ECJ C-293/21: Is there an obligation to adjust VAT on capital goods in the event of a liquidation?
- Comments on ECJ C-293/21: VAT recovery following liquidation
- Comments on ECJ C-330/21: Extended application of the reduced VAT rate to fitness centre services
- Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country
- Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs
- Comments on ECJ C-397/21: Direct claim in VAT and interest on arrears
- Comments on ECJ C-397/21: Hungary must repay unduly paid VAT to insolvent service provider
- Comments on ECJ C-56/21: Right to charge VAT on sale of immovable property to VAT payer
- Comments on ECJ C-641/21: Place of service does not change due to involvement in VAT fraud
- Comments on ECJ C-641/21: Place of supply does not change if the recipient of the service committed VAT evasion
- Comments on ECJ C-664/21: Date up until which the evidence relating to Intra-Community supplies can be delivered before or after the VAT audit assessment…
- Comments on ECJ C-696/20: Applicability of VAT in chain transactions
- Comments on ECJ C-714/20: EU Court Clarifies How VAT Applies to Customs Agents
- Comments on ECJ C-98/21: A holding company that carries out taxable operations for its subsidiaries for which VAT is charged is not entitled to deduct…
- Comments on ECJ C-98/21: Mixed holding companies – Is the input VAT on procured services passed on to subsidiaries deductible?
- Comments on ECJ C-98/21: No VAT deduction if a mixed holding company if such VAT is connected to the non-economic activity
ECJ Cases (non-VAT)
Flashback
- Flashback on ECJ Cases – C‑259/10 and C‑260/10 (The Rank Group) – Two identical supplies treated differently give rise to a distortion of competition
- Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad
- Flashback on ECJ Cases – C-424/11 (Wheels Common Investment Fund Trustees and Others) – An investment fund in which the assets of a pension…
- Flashback on ECJ Cases – C-511/10 (BLC Baumarkt) – Germany may apply surface ratio for mixed-use VAT deduction
- Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not…
- Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount
- Flashback on ECJ cases C-365/02 (Lindfors) – Tax levied before registration or bringing into use of a vehicle
- Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire…
- Flashback on ECJ Cases C-58/04 (Köhler) – Cruise ships, meaning of ‘stop in a third territory’
- Flashback on ECJ Cases C-63/04 (Centralan Property) – Adjustment period of capital goods
- Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services
Other
- Conclusion of the EU Commission Services as regards the VAT treatment of the supplies of fuel cards
- ECJ – Customs valuation based on statistical data
- ECJ Case: Preliminary ruling on Polish VAT exemption rules
- ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?
- ECJ to decide on the VAT position of pension funds
- ECJ: Preliminary ruling on VAT deduction rules in Slovenia
- ECJ: Sub-participation in receivables constitutes VAT exempt granting of credit
- Gelderland District Court preliminary questions to ECJ re default interest
- Sweden – Legal case: Rental of property where there is a lack of personal resources that can act independently is not a fixed place of establishment
- Preliminary questions to the ECJ on compensation of Irimie interest to the municipality
- Preliminary Ruling on VAT deduction rules on capital goods in the event of a liquidation (C-293/21)
- Preliminary ruling procedure with reference to the late payment interest arising in connection with the delayed VAT refund
- Reference documents Dutch Court on Preliminary Question to ECJ: Does the exemption for the management of mutual funds apply to a pension fund?
- Services provided by securitization fund qualified as “granting of credit” for VAT purposes (CJEU judgment)
Roadtrip
See also
- This is what happened in the ECJ (VAT) in September 2022
- This is what happened in the ECJ (VAT) in August 2022
- 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
