The European Court of Justice (ECJ) released a general Kokott’s opinion for Case No. C-487/20, clarifying the Romanian VAT deduction rules. The Romanian tax authorities issued a tax assessment requiring Philips City...
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Indirect Customs Representative: No Joint and Several Liability for Import VAT
Giorgio Emanuele Degani (PhD – University of Brescia/Bergamo; Tax Lawyer in Milan)/May 25, 2022 /Leave a comment Through the judgment in Case C-714/20 issued on 12 May 2022 [1], the Court of Justice of the European...
Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport
On July 28, 2016, the ECJ issued its decsion in the case C-80/15 (Robert Fuchs). Context: Reference for a preliminary ruling — Customs union — Common Customs Tariff — Temporary importation procedure with relief from...
Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services
In a recent judgment the European Court of Justice (ECJ) held that a German company does not maintain a fixed establishment through its Romanian subsidiary where the latter actively promoted the products of the German...
Agenda of the ECJ VAT cases – 1 Decision and 1 AG Opinion in June 2022
June 2, 2022 AG Opinion in C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) A Bulgarian referral on the Liability of a non-taxable natural person who whose conduct in bad faith led to...
Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns
On July 9, 2015, the ECJ issued its decision in the case C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei). Context: Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC —...
Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive
On June 4, 2015, the ECJ issued its decision in the case C-161/14 (Commission v United Kingdom). Context: Failure of a Member State to fulfil obligations — Common system of value added tax — Directive 2006/112/EC —...
Comments on ECJ Customs C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts
In practice, the lack of deductibility of irregular import VAT often leads to a final VAT burden falling upon the companies involved. The remedy could, in certain cases, be the analogous application of the customs law...
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