Highlights in April 2023
- 2 cases decided
- No AG Opinion released
- Questions have been released in 5 cases
- 2 new cases, no further details yet
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Your database of ECJ Cases with the link to the relevant article in the EU VAT Directive 2006/112/EC
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- ECJ VAT Cases decided in 2023 (incl. orders)
- ECJ VAT Cases – Pending cases
Judgment
- ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods
- ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods
Questions
- ECJ C-122/23 (Legafact EOOD) – Questions – Identification for VAT purposes and penalties in case of late registration
- ECJ C-69/23 (Streaming Services Srl) – Questions – Place of taxation of interactive sessions with Erotic content
- ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
- ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services…
- ECJ Case C-89/23 (Companhia União de Crédito Popular) – Questions – Whether the commission which the law grants to the lender for the sale at…
New ECJ Case – Questions not yet released
- New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL
- New ECJ VAT case: Finanzamt X – C-207/23
Agenda
Comments
- Charging EVs ruled to be goods not services
- Comments on C-42/22 (Global Companhia de Seguros): Resale of wrecks by an insurance company and exemption from VAT
- Comments on ECJ C-141/20 & C-269/20: Update on jurisprudence relating to VAT grouping rules
- Comments on ECJ C-282/22: Charging electric cars is a delivery of goods
- Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”
- Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT
- Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods
- Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods
- Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity
- Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles
- Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)
- Comments on ECJ C-612/21 & C-616/21 whether in the underlying cases the activities by a municipality are to be considered to constitute an economic…
- Comments on ECJ C-612/21 & C-616/21: whether municipalities acting as a taxable person – no – taxpayer win
- Comments on ECJ C-612/21: A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
- Comments on ECJ C-612/21: Polish municipality not subject to VAT for installation systems renewable energy sources
- Comments on ECJ C-616/21: A municipality is not a taxable person for contracting out removal of asbestos
- Comments on ECJ C-616/21: Polish municipality not subject to VAT for removing asbestos-containing products from homes
- Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
- Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT
- Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control,…
- Comments on ECJ C-695/20: ECJ holds online platform operator liable for VAT collected from customers
- Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case
- Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)
- Should unlawful consumption of gas or electricity be subject to VAT? Comments to C-677/21
Customs
Flashback
- Flashback on ECJ Cases – C-408/06 (Götz) – The activity of transferring delivery reference quantities for remuneration, carried out by milk-quota sales…
- Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid
- Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity
- Flashback on ECJ Cases C-43/04 (Stadt Sundern) – The concept of “agricultural service” includes any service supplied by a farmer
- Flashback on ECJ Cases C-494/04 (Heintz van Landewijck) – Obligation to reimburse amounts paid for the purchase of excise stamps which correspond to VAT
- Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in…
- Flashback on ECJ cases C-536/03 (António Jorge) – Goods and services used for both taxable and exempt transactions – Pro rata deduction
Other
- Conditions for the Application of the 0% VAT Rate to the Transport of Imported Goods
- ECJ Case: Clarifications on Hungarian VAT base reduction rules for insurance companies
- EU: Providing evidence in case of a VAT audit
- Provision to employees for compensation, VAT
- Question sent to ECJ – VAT treatment of heat supplied from a biogas facility
- VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case
- What’s new in VAT? – summary of March 2023
Removed
See also
- This is what happened in the ECJ (VAT) in March 2023
- This is what happened in the ECJ (VAT) in February 2023
- This is what happened in the ECJ (VAT) in January 2023
- This is what happened in the ECJ (VAT) in December 2022
- This is what happened in the ECJ (VAT) in November 2022
- This is what happened in the ECJ (VAT) in October 2022
- 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
