Highlights in July 2023
- 4 cases decided
- 1 AG Opinion released
- Questions have been released in 2 cases
- 3 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
- 947 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgments
- ECJ C-107/23 (PPU) – Judgement – Obligation to combat VAT fraud affecting the Union’s financial interests
- ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- ECJ C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedingsuantity of goods
AG Opinion
Questions
- ECJ C-248/23 (Novo Nordisk) – Question – Reduction taxable amount on ex lege payments to the State health insurance agency
- ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud
New ECJ Case – Questions not yet released
- ECJ C-399/23 (Osóquim) – New ECJ VAT case – No details known yet
- ECJ C-429/23 (NARE-BG) – New ECJ VAT case – No details known yet
- ECJ C-475/23 (Voestalpine Giesserei Linz vs. RO) – New ECJ VAT case – No details known yet
SUMMARY OF ECJ CASES
- Summary of C-344/22 (Gemeinde A)– Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- Summary of ECJ 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
ARTICLES
COMMENTS
- Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation
- Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme
- Comments on C-114/22: Compliance of the Polish VAT Act with the EU VAT Directive
- Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling
- Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of…
- Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases
- Comments on C-344/22: Rules on VAT treatment of spa services provided by municipalities
- Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents
- Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services
- Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme
- Comments on ECJ C-127/22: Input VAT adjustment for unused stocks
- Comments on ECJ C-180/22: Taxable amount under margin scheme – acquisition of art from another Member State – taxpayer loss
- Comments on ECJ C-180/22: VAT in the Mensing case is part of the taxable amount
- Comments on ECJ C-180/22: VAT inclusion in taxable amount for intra-community transactions
- Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company
- Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer
- Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company
- Comments on ECJ C-232/22: Belgian place of supply rules for VAT
- Comments on ECJ C-232/22: CJEU clarifies concept of fixed establishment
- Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment
- Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes
- Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes
- Comments on ECJ C-232/22: Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics
- Comments on ECJ C-232/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment
- Comments on ECJ C-232/22: No fixed establishment for VAT purposes in case one company uses its subsidiary to produce goods in a Member State of the EU
- Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT
- Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed…
- Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling
- Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence
- Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points
- Comments on ECJ C-288/22: AG Opinion – Director’s fees – whether subject to VAT – no – taxpayer win
- Comments on ECJ C-288/22: Directors’ fees not subject to VAT according to Advocate Genera
- Comments on ECJ C-288/22: Is a Member of the Management Board a VAT Payer? (AG Opinion)
- Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active
- Comments on ECJ C-288/22: VAT Treatment of Activities Carried Out by Board Member (AG Opinion)
- Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law
- Comments on ECJ C-344/22: Free provision of spa facilities no VAT service
- Comments on ECJ C-344/22: Spa tax on visitors – whether economic activity – no – taxpayer loss
- Comments on ECJ C-344/22: Spa taxes are no longer subject to VAT
- Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof
- Comments on ECJ C-615/21: Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings
- Comments to C-288/22: AG opines company directors are not VAT taxable persons
- Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art
ECJ Customs
FLASHBACK ON ECJ CASES
- Flashback on ECJ cases C-297/89 (Ryborg) – ‘Normal residence’ corresponds to the permanent centre of interests of the person concerned
- Flashback on ECJ Cases – C-156/08 (Vollkommer) – Interpretation of VAT Law Allows Addition of Real Estate Transfer Tax
- Flashback on ECJ Cases – C-2/08 (Fallimento Olimpiclub) – The principle of res judicata is not always precluded by EU law where the final decision is contrary to…
- Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance…
- Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition
- Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”
- Flashback on ECJ cases C-185/89 (Velker International Oil Company) – Exemption for deliveries of goods intended for provisioning of ships
- Flashback on ECJ cases C-200/90 (Dansk Denkavit and Poulsen Trading) – VAT Directive prohibits a fiscal levy charged on both VAT and other commercial activities…
- Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of…
- Flashback on ECJ cases C-28/96 (Fazenda Pública v Fricarnes) – National charges on the marketing of meat are not considered a Turnover Tax
- Flashback on ECJ cases C-312/91 (Sofitam) – National rules penalizing VAT offences on imports more severely than those on domestic sales
- Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law as a result of which it is no longer possible to opt for…
OTHER
- After the judgments of the CJEU, municipalities are uncertain about their settlements
- Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21)
- Navigating the VAT Treatment of Security Tokens in the EU
- Some interesting reading during your summer holiday – European VAT Law as Interpreted by the European Court of Justice
- The Importance of Recent Amendments to the Polish VAT Act
- VAT Challenges In The E-Mobility Industry
- VAT Status of Independent Directors
- Belgium – Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime
See also
- This is what happened in the ECJ (VAT) in June 2023
- This is what happened in the ECJ (VAT) in May 2023
- 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
