VATupdate

Share this post on

ECJ Top 10 VAT judgments 2023

  1. C-239/22 (Belgian State and Promo 54) – Condition of the first use of a building
  2. C-482/21 (Euler Hermes) – Taxable amount and Insurance of Indemnities
  3. C-695/20 (Fenix International) – Art. 9a of the Implementing Regulation is valid
  4. C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Electricty and services supplied at charging stations are a single/complex supply
  5. C-677/21 (Fluvius Antwerpen) – Unlawful use of energy is a supply of goods
  6. C-505/22 (Deco Proteste – Editores, Lda) – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
  7.  C-612/21 Gmina O. (Municipality of O.) – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
  8.  C-616/21 Gmina L. (Municipality of L.) – A municipality is not a taxable person for contracting out removal of asbestos
  9. C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption
  10. C-532/22 (Westside Unicat) – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms

Source BTW jurisprudentie


See also 



 

Sponsors:

VAT news

Advertisements:

  • vatcomsult