ECJ VAT Cases decided in October 2021 – What is your favourite?

• October 28, 2021: C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
• October 21, 2021: C-396/20 (CHEP Equipment Pooling) – Hungary can not reject Refund of VAT if it has not asked further info before rejection
• October 21, 2021: C-373/19 (Dubrovin & Troger – Aquatics) – No VAT exemption for Swimming lessons
• October 21, 2021: C-80/20 (Wilo Salmson France) – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
• October 14, 2021:  C-45/20 and C-46/20 (Finanzamt N) – Input VAT, allocation of mixed used purchases to the business
• October 6, 2021: C-717/19 (Boehringer Ingelheim) – Reduction of the taxable amount even if not established on a commercial policy

See also

• Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
• ECJ VAT Cases decided (incl. orders) in 2021 – Ranked based on ”Date of decision”
• Join the LinkedIn Group on ECJ VAT Cases, click HERE

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