ECJ VAT Cases decided in 2022 (incl. orders)

Last update: January 26, 2023

• December 21, 2022: ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies
• December 9, 2022: C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Order – VAT deductibility can be less favorable than deduction of costs for direct tax
• December 8, 2022: C-247/21 (Luxury Trust Automobil) – Mandatory Invoice requirements for triangulation which can not be corrected later
• December 8: 2022: C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
• December 1, 2022: C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – VAT group: Controlling member may be the only representative of a VAT group
• December 1, 2022: C-512/21 (Aquila Part Prod Com) – Denial of input VAT due to fraud, without carrying out checks
• December 1, 2022: C-269/20 (Finanzamt T) – Controlling company may be the only taxable person of a VAT group
• November 24, 2022: C-458/21 (CIG Pannónia Életbiztosító) – Medical exemption for service used by an insurance company
• November 24, 2022: C-596/21 (Finanzamt M) – Right to deduct VAT in case of Tax Evasion in a prior transaction
• November 17, 2022: C-607/20 (GE Aircraft Engine Services) – Issue of retail vouchers to employees
• October 27, 2022: C-641/21 (Climate Corporation Emissions Trading GmbH) – Place of supply does not change if the recipient of the service committed VAT evasion
• October 13, 2022: 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…
• October 13, 2022: ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation
• October 6, 2022: C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Exemption for the granting of credits apply applies to sub-participation agreements
• October 6, 2022: C-293/21 (Vittamed technologios) – Review of VAT deduction of capital goods in case of liquidation of the taxable person
• September 29, 2022: C-235/21 (RAIFFEISEN LEASING) – A written contract may exceptionally be regarded as an invoice
• September 22, 2022: C-330/21 (The Escape Center) – Reduced VAT rate applicable to use sports facilities and if no individual/group guidance is provided
• September 15, 2022: C-227/21 (HA.EN.) – No Denial of input VAT if the seller would not pay output VAT
• September 8, 2022: C-368/21 (Hauptzollamt Hamburg) – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident
• September 8, 2022: C-98/21 (Finanzamt R) – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
• Augustus 1, 2022: C-294/21 (Etat du Grand-duche de Luxembourg) – Place of supply of cruise activities on a section covered by the public international condominium status
• Augustus 1, 2022: C-267/21 (Uniqa Asigurari) – Place of supply of claims handling and settlement services (B2C)
• July 7, 2022: C-696/20 (Dyrektor Izby Skarbowej w W.) – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods
• July 7, 2022: C-194/21 (Staatssecretaris van Financien NL) – No deduction of VAT if the actual use does not match with the intended use
• June 30, 2022: C-146/21 (DGRFP Bucureşti) – No application of Reverse-Charge before VAT registration
• June 30, 2022: C-56/21 (ARVI ir ko) – Exemption of a sale of real estate only if buyer is VAT registered
• June 16, 2022: C-596/20 (DuoDecad) – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling
• June 3, 2022: C-188/21 (Megatherm-Csillaghegy) – Order – Right to deduct VAT even when the tax authorities revoke the VAT Number
• May 12, 2022: C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT
• May 5, 2022: C-218/21 (Autoridade Tributaria e Aduaneira) – Reduced rate for the repair, no reduced rate for the maintenance of elevators
• May 5, 2022: C-570/20 (BV) – Duplication of proceedings and penalties of a criminal nature satisfied by national rules
• May 2, 2022: C-627/21 (Administraţia Judeţeană a Finanţelor Publice Sibiu … )- Order – Right to deduct VAT if VAT registration is canceled for a given period
• April 28, 2022: ECJ C-612/20 (Happy Education) – School after school program not VAT exempted
• April 28, 2022: ECJ C-637/20 (DSAB Destination Stockholm) – City card is a multi-purpose voucher
• April 7, 2022: C-333/20 (Berlin Chemie A. Menarini SRL) – No Fixed establishment via affiliate rendering services on an exclusive basis
• April 7, 2022: C-228/20 (I GmbH) – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance fund
• Apri 7, 2022: C-489/20 (UB) – Customs/Excise case – Goods unlawfully introduced into the customs territory
• March 24, 2022: C-697/20 (Dyrektor Izby Skarbowej w L.) – Agricultural spouses can be treated as separate VAT taxable persons
• March 11, 2022: C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register
• February 24, 2022: C-605/20 (Suzlon Wind Energy Portugal) – Service for consideration also applies when compensation consists of debit notes
• February 24, 2022: C-582/20 (SC Cridar Cons SRL) – Refusal of VAT deduction without disposing of objective information about VAT fraud
• February 21, 2022: C-550/21 (Leonardo SpA) – Order – Inadmissable – Italian court provided insufficient information
• February 10, 2022: C-487/20 (Philips Orăştie) – A Member State can not introduce less favorable procedural rules for claims for VAT refund
• February 10, 2022: C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – No deduction of VAT if chargeable event is later
• February 10, 2022: C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme
• February 3, 2022: C-515/20 (Finanzamt A) – Supply of wood chips may be excluded under national law from the reduced VAT rate
• January 20, 2022: C-90/20 (Apcoa Parking) – VAT due on controlling fees for violation of private parking regulations are subject to VAT
• January 13, 2022: C-513/20 (Termas Sulfurosas de Alcafache, S.A) – Spa treatments are VAT exempted as medical and healthcare service
• January 13, 2022: C-156/20 (Zipvit Limited) – Deduction of input tax is not possible without possession of an invoice stating the VAT

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