Highlights in May 2023
- 8 cases decided
- 1 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
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- 914 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgment
- ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction
- ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven
- ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
- ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT
- ECJ C-516/21 (Finanzamt X) – Judgment – Exemption for Leasing of immovable property including equipment and machinery
- ECJ C-620/21 (Momtrade Ruse) – Judgment – VAT exemption for social services to natural persons in other member states
- ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
- ECJ Customs C-358/22 – Judgment – Requirement of the guarantor to pay a customs debt if the amount of duty has not been duly communicated to the debtor
AG Opinion
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-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
- ECJ C-184/23 (Finanzamt T) – Questions – Are supplies within VAT group outside scope of VAT if input VAT is limited?
- ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company
New ECJ Case – Questions not yet released
- New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL
- New preliminary questions to the ECJ in a VAT case: C-243/23 – Drebers vs Belgium
AGENDA
- Agenda of the ECJ VAT cases – 1 Judgments, 2 Hearings in June 2023
- BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023
SUMMARY OF ECJ CASES
- Summary of C-620/21 (Momtrade Ruse) – VAT exemption for social services to natural persons in other member states
- Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious
- Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable…
- Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing…
- Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting…
- Summary of ECJ C-516/21: The letting of permanently installed equipment and machinery if ancillary to the leasing a building (under the same leasing…
- Summary of ECJ C-677/21: Unlawful use of energy is a supply of goods
- Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax…
COMMENTS
- Comments on ECJ C-114/22: European Court upholds right to VAT deduction, despite “Null and Void” agreement
- Comments on ECJ C-114/22: Input VAT deduction in case of invalidity of the transaction under civil law
- Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law
- Comments on ECJ C-114/22: Taxable activities cannot be assessed through the prism of civil law
- Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict
- Comments on ECJ C-114/22: VAT deduction can not be denied solely based on a null and void transaction under civil law, without proving fraud or abuse
- Comments on ECJ C-114/22: VAT deduction cannot be denied because of the domestic civil law
- Comments on ECJ C-114/22: VAT deduction on transfer of trademarks
- Comments on ECJ C-127/22 – Case Study: Learning about Bulgarian VAT Rules on Destroyed Goods
- Comments on ECJ C-127/22: Bulgarian referral raises refund potential for certain VAT payments
- Comments on ECJ C-127/22: Destruction of unusable goods is not subject to VAT revision (unless ….)
- Comments on ECJ C-127/22: If the goods are destroyed, it is not necessary to give back the input VAT
- 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 to C-127/22: is it required to make adjustments to input VAT in the case of destruction of goods?
- Comments on ECJ C-239/22: Clarification on the Belgian VAT rules for sales of converted buildings
- Comments on ECJ C-239/22: VAT liability relating to newly constructed real estate
- Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service
- Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT
- Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”
- Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations
- Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes
- Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …
- Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity
- Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points
- Comments on ECJ C-282/22: VAT when charging electric vehicles
- Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards
- Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are…
- Comments on ECJ C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars
- Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods
- Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part?
- Comments on ECJ C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines?
- Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded
- Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss
- Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT
- 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: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement
- 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: Permanently installed equipment and machinery leased with a building form a single economic supply for VAT if it is ancillary to…
- Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of…
- Comments to C‑516/21 – ECJ: Rental of equipment and machinery in connection with VAT exempt lease of agricultural building also free of VAT
- Comments on ECJ C-677/21: Electricity theft punished and taxed
- Comments on ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject…
- 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 MV – 98: CJEU restricts the possibility of being prosecuted twice for the same offence
- 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 on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement
FLASHBACK ON ECJ CASES
- Flashback on ECJ Cases – C-231/07 (Tiercé Ladbroke) & C-232/07 (Derby SA) – Concepts of ‘deposits of funds’ and ‘payments’ — Refusal of exemption
- Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from 60 to 180 days, unless a security of PLN…
- Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes
- Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value
- Flashback on ECJ cases C-434/03 (Charles and Charles-Tijmens) – If the taxpayer chooses to treat capital goods used for both business and private purposes as…
- Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods
OTHER
- ECJ Case: VAT exemption rules for intra-community transactions in Slovenia
- ECJ cases on the legality of VAT penalties and their compatibility with EU law
- Poland does not have to refund excise duties upon export of a car
- Polish attorneys win most tax cases before the CJEU
- Simplified triangular operation – wording “Reverse charge” mandatory
- Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)
ROADTRIP THROUGH ECJ CASES
See also
- This is what happened in the ECJ (VAT) in April 2023
- 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
