ECJ VAT Cases All Time Top 10 Favourites

Based on the most visitied on www.vatupdate.com and decided before Jan 1, 2022

1. C-621/19 (Weindel Logistik Service) – Import VAT recovery only for the owner of the goods
2. C-717/19 (Boehringer Ingelheim) – Reduction of the taxable amount even if not established on a commercial policy
3. C‑568/17 (Geelen) – Live interactive erotic webcam sessions – Place where a service is actually performed
4. C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
5. C-349/96 (Card Protection Plan) – Composite supplies whether they constitute or include insurance
6. C-210/04 (FCE Bank) – A fixed establishment is not a legal entity distinct from the business itself
7. C-561/19 (Consorzio Italian Management e Catania Multiservizi) – Criteria for National courts to bring cases to ECJ
8. C-102/86 (Apple and Pear Development Council) – Compulsory payments, even in kind, cannot be easily considered as giving rise to onerous transactions
9. C-165/17 (Morgan Stanley) – VAT deduction by branches rendering services to their head-office
10. C-16/93 (R. J. Tolsma) – A service is only provided “for consideration” if there is a legal relationship between the provider and the recipient of the service

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