On Sept 15, 2016, the ECJ issued its decision in the case C-400/15 (Landkreis Potsdam-Mittelmark). Context: Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to...
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Agenda of the ECJ VAT cases – 4 cases announced till February 10, 2022, 1 decisions, 3 AG Opinions
January 27, 2022 AG Opinion in C-269/20 (Finanzamt T) A German referral asking whether the Second subparagraph of Article 4(4) of Directive 77/388 (Art. 11 of the EU VAT Directive 2006/112/EC) authorizes a Member States...
ECJ C-42/22 Global, Companhia de Seguros vs PT (Questions)
Currently not much information is available, apart from the fact that the Supremo Tribunal Administrativo – Portugal lodged this application on 19/01/2022. If you know more, please let us know ([email protected]
Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
Article in the EU VAT Directive 2006/112/EC Article 203 VAT shall be payable by any person who enters the VAT on an invoice. ECJ Cases Decided C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction...
Flashback on ECJ Cases – C-643/11 (LVK) – VAT is due whether or not a taxable transaction has actually been performed
On January 31, 2013, the ECJ issued its decision in the case C-643/11 (LVK). Context: Taxation – VAT – Directive 2006/112/EC – Principle of fiscal neutrality – Right of deduction – Refusal – Article 203 – Entering of...
The scope of VAT exemption for the international transport of goods has been restricted
To adapt the internal legislation to the interpretation provided by the EU judges Case C 288/16, therefore, art. 5-septies of Legislative Decree 146/2021 (conv L. 215/2021) has inserted a third paragraph in art. 9 of...
EU Tax Alert Highlights 2021
In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation. .. Brexit and VAT: the UK-EU...
Comments on ECJ Case C-156/20 (Zipvit Ltd.): No refund for transactions assumed to be exempt
The European Court of Justice (ECJ) delivered a preliminary ruling for Case No. C-156/20 on 13 January 2022, clarifying the VAT deduction regulations in the United Kingdom. A VAT-registered...
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