Highlights in August 2023
- No cases decided
- No AG Opinion released
- No Questions have been released
- 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
- 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
- None
AG Opinion
- None
Questions
- None
New ECJ Case – Questions not yet released
- New ECJ VAT Case C-527/23 (Weatherford Atlas Gip) – No details known yet
- New ECJ VAT Case C-532/23 (Lear Corporation Hungary) – No details known yet
SUMMARY OF ECJ CASES
- None
Agenda
CBAM
- Poland appealed to the CJEU for two more legal acts, which are part of the Fit for 55 package
- Polish Government seeks annulment of CBAM regulation in European Court of Justice
Comments
- Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation
- Comments on ECJ C-107/23: Obligation to combat VAT fraud affecting the Union’s financial interests
- Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents
- Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation
- Comments on ECJ C-180/22 (Mensing II): Application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the…
- Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art
- Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme
- Comments on ECJ C-232/22: Provision of toll manufacturing services does not create a fixed place of business for the purchaser
- Comments on ECJ C-243/23: Question on extended adjustment period for VAT purposes as it applies to real estate
- Comments on ECJ C-288/22: VAT treatment of activities carried out by a member of a board of directors of a legal person
- Comments on ECJ C-344/22: Spa facilities by a municipality are not a service for consideration if the tourist tax is not linked to the use of the facilities
Customs
Flashbacks
- Flashback on ECJ cases C-23/98 (Heerma) – Letting of tangible property is an independent activity
- Flashback on ECJ cases C-3/97 (Goodwin and Unstead) – A supply of counterfeit perfumes is subject to VAT
- Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost
- Flashback on ECJ cases C-4/89 (Comune di Carpaneto Piacentino and others) – Public bodies are taxable persons in activities where they compete with private…
- Flashback on ECJ cases C-4/94 (BLP Group) – No input VAT deduction on exempt transaction, even if ultimately a taxable transaction is carried out
- Flashback on ECJ cases C-455/98 (Salumets and Others) – VAT due on contraband importation into Community customs territory of ethyl alcohol from non-member…
- Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place
Other
- Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars
- Authorities provide guidance: VAT on intra-Community acquisition of a work of art
- Can a Group Company Constitute Fixed Establishment? – Decoding the ECJ Ruling
- CFE Opinion Statement on ECJ Cases Airbnb on accessory tax obligations imposed on digital service providers
- Complete input tax refusal when involved in VAT evasion
- Composite supplies – French authorities provide indicative list of European case law
- Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes
- IBFD International VAT Monitor – Recent articles
- Medicines for human use – ECJ rules on the notion of “pharmaceutical company”
- Special VAT rate for travel agents for accommodation which is resold without ancillary services
- VAT on ICA counts for margin scheme
See also
- This is what happened in the ECJ (VAT) in July 2023
- 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
