Decision/Order issued C-81/20 (SC Mitliv Exim SRL) – Order – VAT once due cannot be considered to be undue and cannot generate interest for the benefit of the taxpayer who has… C-695/19 (Rádio Popular) – Exempt...
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New developments on the VAT exemption for fund management services
On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered two decisions about the application of the VAT exemption for management services provided in article 135 (1) (g) of the EU VAT Directive and...
ECJ (non-VAT) C-362/21 (EKOPRINT) – Validaty of an invoice if an electronic signature is determined not to be a qualified electronic signature
Facts and questions have been released on the case C-362/21 (EKOPRINT). While this is not a VAT case, it may have an impact in case an electronic invoice which does not include a qualified electronic signature is still...
ECJ Case C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU
Details available, not yet on Curia, on the case C-368/21 (Hauptzollamt Hamburg) Context: Import duties; determination of VAT on imports; import vehicle to Union; place where the vehicle enters the economic circuit of...
Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Distance Selling”
Relevant article in the EU VAT Directive Supply of goods – Place of goods with transport Article 33 1. By way of derogation from Article 32, the place of supply of goods dispatched or transported by or on behalf of the...
Flashback on ECJ Cases C-587/10 (VSTR) – VAT identification number not always required the exemptionof an Intra-EU supply of goods
On Sept 27, 2012, teh ECJ issued its decision in the case C-587/10 (VSTR). This case dealt with the question whether a VAT exemption can be refused if no VAT identification number is available of the person acquiring...
Should all input VAT be repaid immediately if a planned real estate project is abandoned?
In a recent CJEU case, Skellefteå Industrihus (“the Company”), planned to construct a building to be used for offices which were intended to be leased. On this basis, the Company applied for, and was granted, the right...
ECJ C-1/21 – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT (case removed)
On Curia we read that The President of the Court has ordered that the case be removed from the register. Article in the EU VAT Directive Article 273 of the EU VAT Directive 2006/112/EU Member States may impose other...
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