Highlights in October 2023
- 4 cases Decided, 1 Order
- No AG Opinion released
- 1 Question have been released
- 5 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
- 971 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-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate…
- ECJ C-151/23 (ZSE Elektrárne Case) – Order – ECJ confirms discretion of EU Member States in paying interest on VAT repayments
- ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity
- ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of…
- ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
AG Opinion
- None
Questions
New ECJ Case – Questions not yet released
- New ECJ VAT case C-615/23 referred by Poland to the European Union Court
- New ECJ VAT Case C-622/23 AT vs RHTB
- New ECJ VAT case C-624/23: SEM Remont vs Bulgaria
- New ECJ VAT case raised by Netherlands – C-613/23 Herdijk
- New ECJ VAT case: C-427/23 raised by Hungary
Agenda
Comments
- Comments on ECJ C-146/22: Applying different VAT rates for different dairy products is permitted
- Comments on ECJ C-146/22: Different for VAT rates for same product allowed by the Directive
- Comments on ECJ C-146/22: Hot chocolate in restaurants may be subject to 8% VAT
- Comments on ECJ C-146/22: Hot chocolate is the subject of a VAT dispute
- Comments on ECJ C-146/22: Reduced rates – different rates for Hot Chocolate – different rates when hot in coffee house v retail – fiscal neutrality – taxpayer loss
- Comments on ECJ C-146/22: The same drink may be taxed at different VAT rates
- Comments on ECJ C-249/22: Austria may levy VAT in connection with public broadcasting activities
- Comments on ECJ C-250/21: VAT exemption for financial services based on the sub-participation agreement
- Comments on ECJ C-341/22: Italy wrongly imposes a turnover requirement for VAT tax liability
- Comments on ECJ C-355/22: A national court cannot apply a national provision that maintains the effects of an incompatible provision with the VAT directive
- Comments on ECJ C-355/22: Overarching legal principles
- Comments on ECJ C-355/22: Reasons for the Belgian court to implement a provision that conflicts with the EU are not convincing
- Comments on ECJ C-355/22: Wwhether national law allows limitation of effect of previous court judgment
- Comments on ECJ C-453/22: How to receive a refund of VAT wrongly charged?
- Comments on ECJ C-453/22: Taxpayer wins EU Court Case on ‘Impossible’ VAT Refunds
- Comments on ECJ C-461/21: ECJ on proof of VAT exemption for transport services
- Comments on ECJ C-505/22: A welcome gift upon taking out a magazine subscription does not constitute a delivery of goods free of charge
- Comments on ECJ C-505/22: EU Court rules welcome gift with subscription not subject to separate VAT charge
- Comments on ECJ C-505/22: Free goods are secondary service to the main service of delivering magazines
- Comments on ECJ C-505/22: Gadget given to new magazine subscribers – whether a gift – no – taxpayer win
- Comments on ECJ C-505/22: Is VAT due when goods or services are provided free of charge?
- Comments on ECJ C-505/22: No VAT on Free Welcome Gifts for Magazine Subscribers
- Comments on ECJ C-505/22: Tablets or smartphones transferred to new subscribers is not a transfer of goods for free
- Comments on ECJ C-505/22: Welcome gift upon taking out a subscription does not constitute a separate VAT-taxable (fictitious) supply
- Comments on ECJ C-639/22 (etc): C’est parti – Court of Justice on VAT position of Dutch pension funds
- Comments on ECJ C-639/22 (etc): Hearing at the CJEU for VAT exemption for pension funds
- Comments on ECJ C-98/21: ECJ Rules on Holding Company’s Right to Input VAT Deduction for Services to Subsidiaries
- Different VAT rates for products with the same main ingredient
- Different VAT rates for selling products in restaurants and shops
- ECJ Judgement: VAT Exemption for Financial Services Based on Sub-Participation Agreement in EU
- ECJ Rules on VAT Treatment of Subscription Gifts in European Union
- ECJ: EC has exceeded its powers when adopting delegated legislation concerning non-preferential rules of origin
- ECJ: No VAT on Free Welcome Subscription Gifts
- ECJ: Promotional Gifts for Magazine Subscriptions Subject to Reduced VAT Rate
- EU Court of Justice concludes that the European Commission has exceeded its powers when adopting delegated legislation concerning non-preferential…
- Exemption of VAT for Intracommunity Transport after Import: Cartrans Decision Explained
- Foodstuffs Containing same Main Ingredient may be Subject to Different Reduced VAT Rates
Customs
Flashback on ECJ Cases
- Flashback on ECJ Cases C-174/07 (Commission vs. Italy) – Italy failed to fulfill its obligations by extending the amnesty provisions to the year 2002
- Flashback on ECJ Cases C-210/91 (Commission vs. Greece) – Penalty on Temporary importation arrangements for travellers’ personal effects
- Flashback on ECJ cases C-326/99 (“Goed Wonen”) – Member State’s power to consider certain rights in rem on immovable property as tangible property subject to…
- Flashback on ECJ cases C-98/98 (Midland Bank) – Input tax deduction requires a direct and immediate connection between a transaction at an earlier stage…
GERMANY
- Germany’s Federal Fiscal Court rules on property-related services in VAT
- Tax Exemption for Cross-Border Transport Services in Germany: Insights from ECJ case C-461/21
ITALY
- Italian Revenue Agency Ruling Addresses Permanent Establishments, VAT and TP
- Italy: Court rules against maintaining effects of incompatible VAT law
NETHERLANDS
- Approval of Simplified A-B-C Scheme Expired
- Is Directors’ Liability for VAT Debts Too Strict? The Case of the Netherlands and the EU
- Netherlands: Supreme Court Questions EU Proportionality Principle in Sanction for Failure to Report Payment Difficulties
- Prejudicial Questions on Directors’ Liability for VAT Debts in the Netherlands and the EU
- Supreme Court requests a preliminary ruling to ECJ on directors’ liability
Other
- 971 ECJ VAT Cases are now available on www.vatupdate.com
- Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes
- ECJ and BFH on input VAT deduction of a management holding
- Input VAT Recovery – iGaming Industry
- Retained EU Law Act – Welcome Reprieve for Stamp Duty but Uncertainty for VAT
- com – Your FREE source of information on ECJ VAT Cases
POLAND
- Poland’s Budget Receives Higher VAT. Who Will Return the Surplus?
- The Chances of Companies Recovering Overstated VAT on Receipts are Increasing
- VAT on Polish gastronomy: ECJ to decide on different rates for the same products
- VAT Rate on the Purchase Invoice is too High. Not so Problematic
ROMANIA
SPAIN
Summary ECJ Case
SWEDEN
UNITED KINGDOM
- These are the 119 ECJ VAT Cases initiated by the United Kingdom
- UK Ends Reliance on ECJ VAT Case Law in 2024, Bringing Uncertainty to Past Decisions
- UK Government Introduces Legislation to Disregard EU Indirect Tax Case-Law
VEGA Case
- Clarification on VAT Treatment of Fuel Cards: Guidelines for Card and Lease Companies
- Fuel cards: Commissionaire scheme for chain supply – VAT Committee’s Guidelines & Working Paper
- Guidelines and Working Paper on Fuel Card Transactions in the European Union
- VAT treatment of Electric Vehicle Charging: A Deep Dive into EU VAT Case C-60/23
See also
- This is what happened in the ECJ (VAT) in September 2023
- This is what happened in the ECJ (VAT) in August 2023
- 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
