Advocate General Kokott concludes that Belgium did not breach EU law by abolishing the VAT exemption for online gambling. Drawing a distinction between electronically offered games of money and those offered by...
European Court of Justice
ECJ C-60/23 (Digital Charging Solutions) – AG Opinion – VAT Treatment of Electricity Supply for EV Charging
On April 25, 2024, the ECJ issued the AG Opinion in the case C-60/23 (Digital Charging Solutions). Context: Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15...
ECJ C-73/23 (Chaudfontaine Loisirs) – AG Opinion – VAT treatment for Land-based and Online Gambling Services is allowed
On April 25, 2024, the ECJ issued the AG Opinion in the case C-73/23 (Chaudfontaine Loisirs). Context: Reference for a preliminary ruling – Tax law – Value added tax – Directive 2006/112/EC – Article 135(1)(i) –...
ECJ C-207/23 (Finanzamt X) – Judgment – Wood drying and heating as VAT base
On April 25, The ECJ has released the judgment in the case C-207/23 (Finanzamt X). Context: Preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Taxable transactions –...
ECJ C-741/22 (Casino de Spa and Others) – AG Opinion – VAT neutrality allows for differentiation of Online Gambling
On April 25, the ECJ issued the AG Opinion in the case C-741/22 (Casino de Spa and Others). Context: Reference for a preliminary ruling – Tax law – Value added tax – Directive 2006/112/EC – Article 135(1)(i) – Exemption...
ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles
On April 25, 2024, the ECJ received the judgment in the case ECJ C-657/22 (Bitulpetrolium Serv). Context: Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC –...
Comments on ECJ C-68/23: Whether vouchers are single purpose vouchers – probably yes – if MPVs is the taxpayer making separate supply of services as well – probably yes – taxpayer loss
This is a dispute between M-GbR, a German company, and the German tax authorities regarding prepaid vouchers used to purchase digital content in an online shop. The vouchers, known as ‘X cards’, were used to...
Comments on ECJ C-89/23: Pawnbroker – Commission received for forced sale of pledged goods – whether commission is exempt – no – taxpayer loss
Companhia União de Crédito Popular (CUCP) is a pawnbroker that grants loans guaranteed by moveable property, exempt under domestic law. When borrowers do not reclaim pledged goods or are late in repaying, CUCP auctions...
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VAT Rates
