Highlights in December 2023
- 1 case Decided
- 2 AG Opinions released
- Questions have been released for 7 ECJ VAT Cases
- 7 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
AG Opinion
- C-519/22 (MAX7 Design) – AG Opinion – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal…
- C-746/22 (Slovenske Energeticke Strojarne) – AG Opinion – A one-month period for providing additional information for a VAT refund cannot be…
Questions
- C-532/23 (Lear Corporation Hungary) – Questions – Late VAT Refund: Implications for Late Payment Interest
- C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law
- C-613/23 (Herdijk) – Questions – Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith
- C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Compensation for Public Transport Services
- C-624/23 (SEM Remont) – Questions – Right to deduct input VAT based on a protocol
- C-680/23 (Modexel) – Questions – Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar…
- C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations
New ECJ Case – Questions not yet released
- C-726/23 (Arcomet Towercranes)
- C-733/23 (Beach and bar management)
- C-744/23 (Zlakov)
- C-794/23 (Finanzamt Österreich)
- C-796/23 (Česká síť)
- C-785/23 (Bulgarian posts)
- C-763/23 (Dragoram Tour vs. Romania)
Agenda
Comments on ECJ Cases
- C-746/22 – AGO – Time limits for evidence for the refund of VAT to taxable persons not established in the Member State
- C-288/22: Director’s fees: is it the end of a long VAT story?
- C-288/22: Guidelines for assessing the independence of a member of the board of directors
- C-288/22: Members of a board of directors are not taxable persons, even with variable remuneration
- C-288/22: Members of the Board of Directors can engage in economic activities for VAT purposes
- C-288/22: VAT Ruling: Director Remuneration and Economic Activity
- C-519/22: AG Kokott’s Opinion on VAT Guarantee and Charter of Fundamental Rights
- C-519/22: Hungarian security scheme according to ECJ AG not EU-proof
- C-746/22: Contradiction with EU law according to AG in Hungarian VAT refund procedure
Customs
- Comments on ECJ Customs C-366/22: Factors that influence the tariff classification of goods
- A-G advises on preliminary question regarding defence principle in Customs case
- ECJ Confirms 50% Customs Fine for Shortfall in Duties in Hungarian Case
- New ECJ Customs case: C-591/23, ZCC Europe – Validity of Commission Implementing Regulation (EU) 2021/910
Flashback on ECJ Cases
- Flashback on ECJ Cases – C-151/08 (Renta) – Article 401 of the EU VAT Directive Allows Gradual Tax on Property Transfers
- Flashback on ECJ Cases – C-291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Cross-Border Consultancy Services and Taxable Person
- Flashback on ECJ cases C-347/90 (Bozzi) – VAT Directive: States Allow Supplementary Contributions for Lawyers
- Flashback on ECJ cases C-468/93 (Gemeente Emmen) – Definition of the term ”building land”
- Flashback on ECJ cases C-63/92 (Lubbock Fine) – Scope of VAT Exemption for Letting of Immovable Property
Luxembourg
- Changes in VAT treatment of directors’ fees in Luxembourg – Circular 781-1 published
- Luxembourg: CJEU Judgment Exempts Director’s Fees from VAT
- Suspension of Circular No. 781 after ECJ Judgment C-288/22 (Director fees)
Netherlands
- Dutch Perspective on ECJ case: Luxembourg Board Member of the Board of Directors is not liable for VAT on profit-dependent director’s remuneration
- ECJ – Preliminary questions on VAT exemption for claims settlement
Other
- New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts
- Agreement Reached on transfer from Court of Justice to the General Court
- Doctoral Thesis Mr. Bijl: The EU VAT treatment of vouchers in the context of promotional activities (2019)
- ECJ Advocate General Opinion on Hungarian VAT Rules for Slovak Company’s Power Plant Services
- ECJ Case on VAT for Company Cars: Overview and Implementation in Luxembourg, France, Belgium and Germany
- ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping center (TOGC)
- ECJ Ruling: No Additional VAT Liability for Incorrectly Overstated Invoices to End Consumers
- ECJ VAT Case C-576/23 (Elite Games) – Context – VAT rate applicable to ”right of entry to amusement parks”
- ECJ VAT Cases – Pending VAT cases per Dec 22, 2023 (also split per country)
- ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- Import VAT Deduction Denied for Non-Owners of Goods: European Court of Justice Ruling
- Important and Interesting VAT Jurisprudence of 2023: Decisions from Various Courts
- Prejudicial questions on VAT consequences of foreign claims adjuster services
- Reform of the Statute of the Court of Justice: Council and Parliament negotiators reach provisional agreement
- Refusal of VAT Deduction in Weatherford Atlas: A Preliminary Ruling by Tribunalul Prahova
- Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23)
- Taxation of Server Colocation Services: Ruling on VAT Settlement at Customer’s Registered Office
- The Impact of Statute of Limitations on Fairness in VAT Matters
- These were your 10 favourite ECJ cases in 2023
- This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
- VAT on Interactive Video Chats: CJEU Ruling on Westside Unicat SRL
- VAT treatment of Recharging of services – Part 1 – Composite supplies
- VAT Treatment of Recharging of services – Part 2 – Splitting the Services
Poland
See also
- This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
- This is what happened in the ECJ (VAT) in October 2023
- 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
