The case involves ZCC Europe GmbH and Hauptzollamt Düsseldorf. The Finanzgericht Düsseldorf has referred a question regarding the validity of Commission Implementing Regulation (EU) 2021/910. Source: curia.europa.eu...
European Court of Justice
ECJ C-532/23 (Lear Corporation Hungary) – Questions – Late VAT Refund: Implications for Late Payment Interest
Date of the lodging of the application initiating proceedings 18/08/2023 Source of the question referred for a preliminary ruling Fővárosi Törvényszék – Hungary Article in the EU VAT Directive 2006/112/EC Article...
VAT on Interactive Video Chats: CJEU Ruling on Westside Unicat SRL
The CJEU previously identified an intermediary in the delivery of interactive video chats as providing an entertainment service. Under the EU Principal VAT Directive (PVD) at the time, this was subject to VAT where the...
ECJ Case on VAT for Company Cars: Overview and Implementation in Luxembourg, France, Belgium and Germany
The VAT treatment of private use of company cars by employees has changed following a CJEU decision in 2021 > C-288/19 . The decision affects employees who reside in an EU member state different from their...
ECJ Confirms 50% Customs Fine for Shortfall in Duties in Hungarian Case
The European Court of Justice (ECJ) confirmed a customs fine in a Hungarian case. The fine corresponds to 50% of the shortfall in customs duties. The ECJ held that this fine is in accordance with the principle of...
Flashback on ECJ cases C-468/93 (Gemeente Emmen) – Definition of the term ”building land”
On March 28, 1996, the ECJ issued its decision in the case C-468/93 (Gemeente Emmen). Context: Tax provisions – Harmonization of laws – Turnover tax – Common system of value added tax – Exemptions provided for by the...
Comments on ECJ Customs C-366/22: Factors that influence the tariff classification of goods
The Court of Justice of the European Union (CJEU) has confirmed that the classification of goods is not only determined by their objective characteristics, but also by their processing and intended use. The case...
New ECJ VAT Case C-726/23: Arcomet Towercranes vs. Poland
Case C-726/23 involves Arcomet Towercranes The subject matter of the case is taxation, specifically value added tax (VAT) The source of the question referred for a preliminary ruling is Curtea de Apel Bucureşti –...
Technology
VAT Rates
