It turns out that it is worth referring unfavorable decisions to the Court of Justice of the European Union (CJEU). The report just published by the Editors of Electronic Publications LEX shows that as many as 70...
Coronavirus
Brexit
European Court of Justice
ECJ C-621/19 (Weindel Logistik Service) – Order – Import VAT recovery only for owners of goods?
For our previous posts about this case, click HERE. Facts (simplified) Weindel is a company active in particular in the field of reconditioning services. Weindel imported goods from Switzerland, Hong Kong and China into...
ECJ C-677/19 (Valoris vs. RO) Judgement: Repayment period of one year for EU breach allowed, as long as it also applies for local breaches
This is not a VAT case, but this case sees to environmental tax for motor vehicles. Following various ECJ cases in 2016, Romania introduced a law whereby the environmental taxes levied in violation of EU law could be...
ECJ case C-335/19 (E. Spzoo) – Judgment – Bad debts; Principles of fiscal neutrality and proportionality
On Oct 15, the ECJ issued his decision on ECJ case C-335/19 (E. Spzoo) related to Bad debts; Principles of fiscal neutrality and proportionality For our previous coverage about this case, please click HERE. Facts This...
ECJ Customs C-476/19 (Combinova AB) – Meaning of the Term ‘Used’ in Connection with the Extinguishment of a Customs Debt when Goods are Returned from the EU without Use
On October 8, 2020, the ECJ gave its decision in Allmänna ombudet hos Tullverket v. Combinova AB (C-476/19) Decision Article 124(1)(k) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of...
ECJ Customs – C-330/19 (Exter BV) Judgment – Applicability of a Preferential Tariff Measure that was Suspended at the Time of Release into Free Circulation
On 8 October 2020, the ECJgave its decision in Staatssecretaris van Financiën, other party: Exter BV (C-330/19) Decision Article 121(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the...
ECJ case C-657/19 (Finanzamt D.) – Judgment – VAT exemption of providing advice for the care funds set up at the health insurance funds
On Oct 8, 2020, the ECJ issued his decsion on ECJ case C-657/19 (Finanzamt D.) related to providing advice for the care funds set up at the health insurance funds and whether the trabsaction is VAT exempt. For previous...
ECJ C-235/19 (United Biscuits Pensions) vs. UK – Judgment – Pension fund management services are not VAT exempted
On Oct 8, 2020, the ECJ decided on case ECJ C-235/19 (United Biscuits Pensions) related to pension fund management services and whether they are VAT exempted For previous posts on this case, please click HERE. Decision...
Technology
VAT Fraud
VAT Rates
