Last Update: December 22, 2023
- December 21, 2023: C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is not a taxable if not acting independently
- November 23, 2023: C-532/22 (Westside Unicat) – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms
- October 5, 2023: C-151/23 (ZSE Elektrárne Case) – Order – ECJ confirms discretion of EU Member States in paying interest on VAT repayments
- October 5, 2023: C-505/22 (Deco Proteste – Editores, Lda) – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
- October 5, 2023: C-355/22 (Osteopathie Van Hauwermeiren) – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive
- October 5, 2023: C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption
- September 7, 2023: C-461/21 (Cartrans Preda) – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available
- September 7, 2023: C-453/22 (Schütte)- Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed
- July 24, 2023: C-107/23 (PPU) – Judgement – Obligation to combat VAT fraud affecting the Union’s financial interests
- July 13, 2023: C-615/21 (Napfeny Toll) – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings
- July 13, 2023: C-344/22 (Gemeinde A)- Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- July 13, 2023: C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- June 29, 2023: C-232/22 (Cabot Plastics Belgium) – Toll manufacturing with ancillary services does not lead to Fixed Establishment
- June 29, 2023: C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
- June 20, 2023: C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
- May 25, 2023: C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction
- May 24, 2023: C-690/22 (Shortcut) – Order – Authorities can not restrict right to deduct VAT if nvoices include a generic description of the services provided
- May 17, 2023: C-365/22 (Belgian State) – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
- May 17, 2023: C-418/22 (Cezam) – Authorities are allowed to impose penalties on underpaid VAT without considering input VAT
- May 11, 2023: C-620/21 (Momtrade Ruse) – VAT exemption for social services to natural persons in other member states
- May 4, 2023: C-516/21 (Finanzamt X) – Exemption for Leasing of immovable property including equipment and machinery
- May 4, 2023: C-97/21(MV – 98) – Sealing of business premises together with administrative penalty is not proportionate for failing to issue invoices
- May 4, 2023: C-127/22 (Balgarska telekomunikatsionna kompania) – No Adjustment of VAT deductions if scrapping of goods is duly proven
- April 27, 2023: C-677/21 (Fluvius Antwerpen) – Unlawful use of energy is a supply of goods
- April 20, 2023: C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Electricty and services supplied at charging stations are a single/complex supply
- March 30, 2023: C-612/21 Gmina O. (Municipality of O.) – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
- March 30, 2023: C-616/21 Gmina L. (Municipality of L.) – A municipality is not a taxable person for contracting out removal of asbestos
- March 9, 2023: C-239/22 (Belgian State and Promo 54) – Condition of the first use of a building
- March 9, 2023: C-42/22 (Global Companhia de Seguros) – The concept of ‘insurance and reinsurance transactions’ does not includes related or supplementary activities as purchase and sale of parts from written-off vehicles
- March 2, 2023: C-664/21 (NEC Plus Ultra Cosmetics AG) – New evidence to substantiate intracommunity supply not necessarilly allowed
- February 28, 2023: C-695/20 (Fenix International) – Art. 9a of the Implementing Regulation is valid
- February 15, 2023: C-519/21 (DGRFP Cluj) – Right to deduct VAT even if status of taxable person can not be established
- February 9, 2023: C-713/21 (Finanzamt X) – Composite supply by owner of a competition horse training stable?
- February 9, 2023: C-482/21 (Euler Hermes) – Taxable amount and Insurance of Indemnities
- January 16, 2023: C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern
- January 9, 2023: C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion
