Highlights in March 2024
- 5 cases Decided + 2 Order
- 2 AG Opinion released
- 3 Questions have been released
- 4 new cases
- 2 cases removed
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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
- 1002 ECJ VAT Cases are now available on www.vatupdate.com
- ECJ VAT Cases – Pending cases
- ECJ VAT Cases decided in 2024
- ECJ VAT Cases decided in 2023 (incl. orders)
Judgment
- ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment
- ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income
- ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied
- ECJ C-674/22 (Gemeente Dinkelland) – Judgment – No Interest on VAT Refund for Errors & Retroactive Changes
- ECJ C-676/22 (B2 Energy) – Judgment – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person
Order
- ECJ C-377/23 (Sancra) – Order – VAT assumed to be included in wrongly 0% rated invoice
- ECJ VAT Case C-576/23 (Elite Games) – Order – VAT rate: Entertainment machines do not fall in scope of ”entrance fee to amusement parks”
AG Opinion
- ECJ C-639/22 & others – AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’
- ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular…
Questions
- ECJ C-101/24 ( Finanzamt Hamburg-Altona) – Questions- Applicability of VAT Regulations to Cross-Border Transactions in Mobile App Marketplaces
- ECJ C-796/23 (Česká síť vs. Czech Republic) – Questions – Is ‘designated partner’ liable for the entire society?
- ECJ Customs C-33/24 (ROSAS) – Question – Dispute Over Amendment Request for Representation Change
New ECJ VAT Case, details not yet known
- New ECJ VAT Case C-164/24 – Cityland
- New ECJ VAT Case C-121/24: Bulgaria vs Vaniz
- New ECJ VAT Case C-125/24 Palmstråle
- New ECJ VAT Case C-213/24: Grzera v. Wojewódzki Sąd Administracyjny vs. PL
Removed
- ECJ C-519/22 (MAX7 Design) – Removed from the register
- ECJ C-69/23 (Streaming Services Srl) – Removed from the register
Agenda
Bad debts
Comments on ECJ Cases
- Comments on AG Opinion in C-87/23 – VAT Aspects of Subsidized Training Projects; Three-Party Contract
- Comments on C‑341/22 (Vigna) – Italian Anti-Abuse Scheme for Empty Companies Contravenes VAT Directive
- Comments on C-606/22: VAT Adjustments Allowed for Retailers Without Invoices
- Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer
- Comments on ECJ C-243/23: ECJ to reassess VAT deduction rules for improvement works
- Comments on ECJ C-314/22: Bad Debt Relief: Creditor Entitled to Interest
- Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law
- Comments on ECJ C-314/22: VAT law allows Member States to set a limitation period for claiming a VAT refund
- Comments on ECJ C-314/22: VAT refund in case of ‘bad’ debts
- Comments on ECJ C-341/22: Italian Input VAT Deduction Rules Challenged by Wine Company
- Comments on ECJ C-341/22: Italy wrongly imposes turnover requirement for VAT liability
- Comments on ECJ C-341/22: No minimum threshold of output transactions subject to VAT as established by the Italian legislation
- Comments on ECJ C-341/22: VAT Denial for Vigna Ottieri: The Consequences of Being Classified as a Non-Operational Company
- Comments on ECJ C-377/23: One hundred or one hundred with an understated rate on the invoice for the consumer?
- Comments on ECJ C-433/22: Portugal’s Reduced VAT Rate for Building Renovation Services Clarified
- Comments on ECJ C-442/22: Employee fraudulently enters VAT on an invoice – is employer liable for VAT – taxpayer loss?
- Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment
- Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win
- Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment
- Comments on ECJ C-537/22: ECJ indicates how to exercise due diligence
- Comments on ECJ C-537/22: Ruling on Hungarian VAT Deduction Rules Published in EU Official Gazette
- Comments on ECJ C-606/22: Also entitled to a VAT refund in the event of an incorrect rate on consumer services
- Comments on ECJ C-606/22: ECJ confirms the possibility of recovering inflated VAT in consumer sales
- Comments on ECJ C-606/22: ECJ paves the way for the recovery of overstated VAT on the receipt
- Comments on ECJ C-606/22: Overpaid output tax on retail sales – right to refund – taxpayer win
- Comments on ECJ C-606/22: Unjust Enrichment and VAT Refunds: A Complex and Misunderstood Issue
- Comments on ECJ C-632/22: EU directive on the obligation to report cross-border arrangements (DAC6) is not in conflict with EU law
- Comments on ECJ C-639/22 & others: AG CJEU answers preliminary questions on VAT exemption for sectoral pension funds
- Comments on ECJ C-639/22: AG Kokott considers pension funds not comparable to investment funds
- Comments on ECJ C-644/22: Pension funds – whether ‘special investment funds’ and therefore management services exempt
- Comments on ECJ C-674/22 (Gemeente Dinkelland): Correction and retrospective interest
- Comments on ECJ C-674/22: Accounting errors or changes in the calculation of VAT for overheads and VAT and interest refunds
- Comments on ECJ C-674/22: In case of errors in accounting, no right to interest for the municipality in the event of a VAT refund
- Comments on ECJ C-674/22: Payment of interest to a taxable person for refunded VAT
- Comments on ECJ C-676/22: Czech Tax Authority Refusal to Exempt B2 Energy from VAT for Alleged Intra-Community Supplies to Poland
- Comments on ECJ C-676/22: Knowledge of the identity of the buyer and the possibility of applying the 0% ICS rate
- Comments on ECJ C-676/22: No VAT exemption for ICLs in case of uncertainty VAT status of recipient goods
- Comments on ECJ C-676/22: No VAT exemption without proof of recipient’s taxable status in Czech Republic
- Comments on ECJ C-676/22: VAT exemption for IC supplies of goods: proof of supply to the recipient
- Comments on ECJ C-733/22 (Valentina Heights) – Tourist certificates for rental and VAT rate
- Comments on ECJ C-733/22: hotel accommodation – absence of a certificate to support the reduced rate – taxpayer win
- Comments on ECJ C-733/22: Landmark Ruling on Bulgarian Reduced VAT Rate for Accommodations
- Comments on ECJ C-87/23 (AG Opinion): Latvian association that provides training carries out independent economic activity
- Comments on ECJ C-87/23: Non-profit association – supply, economic activity and taxable amount – taxpayer win
DAC6
- AG Emiliou’s Opinion on DAC6 Validity: Equality, Legality, and Clarity in Tax Reporting Directive
- ECJ – AG considers DAC 6 sufficiently precise and clear
Deduction
- ECJ Ruling: Hungarian VAT Deduction Rules Challenged in European Union Gazette
- EU Court of Justice Ruling on VAT Deduction Threshold C-341/22
- Right of deduction VAT deducted on investment goods. What should I do if I stop trading?
Digital Platforms
- CJEU Referral: Pre-2015 VAT Obligations for Digital Platforms in the EU
- ECJ C-101/24 (Xyrality) – Implications for VAT Obligations of Digital Platforms Prior to 2015
Directors
ECJ
- EU Court of Justice: three judges and two advocates-general appointed
- General Court to Handle Preliminary Rulings on VAT, Excise Duties, Customs
- Judicial Statistics 2023: Rising Caseload at Court of Justice Confirmed
Electronic Services
Exemption
- ECJ Decision: VAT Exemption Only with Known Recipient Identity and Delivery Documentation
- ECJ Opinion: Dutch Pension Funds Not Eligible for VAT Exemption Under EU Law
- European Court of Justice ruling on VAT exemption conditions for goods delivery to another EU member state
- Intra-Community transfer of goods with uncertain recipient and VAT risk: EU judges ruling pre-2018/1910/EU directive
- Intra-Community Transfer of Goods with Uncertain Recipient: VAT Risk under Directive 2018/1910/EU
Fixed Establishment
- AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case
- Kokott: Only performing services for the processing of goods of the customer does not lead to a VAT fixed establishment
Flashback
- Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport
- Flashback on ECJ cases C-18/92 (Bally) – Percentage withheld by credit card company does not reduce taxable amount
- Flashback on ECJ cases C-38/93 (Glawe) – Taxable Amount for Gaming Machines: Stakes Excluding Winnings Proportion
Germany
Interest
Invoice
- CJEU ruling on personal liability for VAT payment from fraudulent invoices issued by employees
- ECJ Judgment on VAT Liability for Employee-Issued Fraudulent Invoices (P Sp. z o.o., C-442/22)
- ECJ Judgment: Polish Company Liable for VAT Due to Employee Fraudulent Activities
- Liability for VAT in case of fraudulent invoices issued by an employee without employer’s knowledge
Italy
- Italian Court Ruling: No Permanent Loss of VAT Credit for Shell Companies
- National and EU VAT regulations to be coordinated: Draft of Unified VAT Law available for consultation.
- The Incompatibility of Italian Law with Directive 2006/112/EC: Case Study on VAT Credit Loss
Latvia
Other
- ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation
- ECJ: Credit Notes, VAT Adjustment, and Unjust Enrichment in Poland
Pension Fund
- AG of ECJ: Dutch Pension Funds Excluded from Common Investment Funds Exemption
- CJEU Opinion: Dutch Pension Funds Not Eligible for VAT Exemption as Special Investment Funds
- ECJ Advocate General Opinion on Dutch VAT Exemption Rules for Special Investment Funds
Rate
- ECJ Judgment on Denial of 0% VAT Rate for Intra-EU Supply of Goods (B2 Energy, C 676/22)
- ECJ Judgment: Reduced VAT Rate for Hotel Accommodation in Valentina Heights Case
- ECJ Judgment: Reduced VAT Rate for Residential Building Renovations in Portugal
- Reduced VAT rate for hotels not tied to national classification, says EU Court
Refund
- CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT
- ECJ Judgment on Default Interest for VAT Refunds: Gemeente Dinkelland Case (C-674/22)
- ECJ rules Poland must refund VAT overcharged despite lack of proper invoices
- ECJ ruling on interest for overpaid VAT refunds: Gemeente Dinkelland case clarification
- ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification
- ECJ: Overcharged VAT on receipt difficult to recover – implications for businesses
- Interest entitlement on VAT repayment by Gemeente Dinkelland: CJEU ruling clarifies EU law breach requirement.
- Legal Battle Over Inflated VAT on Receipts Returns to Polish Courts: What Will Happen Next?
- Recovery of VAT for non-payment with appropriate deadline for expiration
- Refund of Excess VAT in Fiscal Receipt: ECJ Decision C-606/22
Summary
Transfer Pricing Adjustments
- Arcomet Towercranes: CJEU Reference on VAT and Transfer Pricing Adjustments
- EU Court to Clarify VAT Obligations for Multinational Companies in Transfer Pricing Adjustments
- The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective
See also
- This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
- This is what happened in the ECJ (VAT) in January 2024
- This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
- 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
