Questions
- ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new…
- ECJ C-179/23 (Credidam) – Questions – Are payments provided by law considered taxable transactions?
- ECJ C-184/23 (Finanzamt T) – Questions – Are supplies within VAT group outside scope of VAT if input VAT is limited?
Judgments
Agenda
Comments
- Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement
- Comments on ECJ C-127/22: Destruction of unusable goods is not subject to VAT revision (unless ….)
- Comments on ECJ C-127/22: Is It Necessary to Make Adjustments to Input VAT in the Event of Destruction of Goods?
- Comments on ECJ C-127/22: No adjustment of input VAT deductions for scrapped or destroyed goods
- Comments on ECJ C-127/22: Revision scheme not applicable when goods are discarded
- Comments on ECJ C-127/22: Written off goods and adjustment to input tax – taxpayer win
- Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service
- Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations
- Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement
- Comments on ECJ C-516/21: Also VAT exemption for machines and equipment when renting a turkey rearing house
- Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is…
- Comments on ECJ C-516/21: Leasing of tools and machines in addition to a building is not VAT-exempt and constitutes a single economic supply
- Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of…
- Comments on ECJ C-612/21 & C-616/21: Polish municipalities do not perform VAT-taxable services
- Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia
- Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with…
- Comments on ECJ C-97/21: A fine and sealing of business premises for a minor breach of tax obligation is impermissible under the VAT Directive and EU…
- Comments on ECJ C-97/21: Accumulation of measures in case of unregistered sale of a packet of cigarettes in violation of EU law
- Comments to C-127/22: is it required to make adjustments to input VAT in the case of destruction of goods?
- ECJ Case: VAT exemption rules for intra-community transactions in Slovenia
