The ECJ released the facts and question in the case C-746/22 (Slovenske Energeticke Strojarne). Context: VAT refund; procedure; remedies; ban on supplying nova Article in the EU VAT Directive Articles 1, 20(1) and (2)...
European Court of Justice
Latest tax developments from the sports world
The DGT analyzes deduction of VAT and depreciation charges for personal income tax purposes in the construction of a principal residence of a performer used partially for their activity as performer Mediation services...
Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law
Advocate General Rantos concludes that it is not contrary to EU law for the limitation period in Hungary, in VAT cases, to be suspended for the entire duration of legal proceedings. Source Taxlive See also ECJ C-615/21...
ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT
On February 2, 2023, the ECJ issued the AG Opinion in the case C-615/21 (Napfeny Toll). Context: Reference for a preliminary ruling – National taxation procedure – Value added tax – National regulation...
ECJ will deal with VAT on compensation for expropriated real estate
Expropriations for the State Treasury are becoming a growing problem. It is not known whether VAT has to be charged on the transfer of ownership, especially if the property was previously used for agricultural...
Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 2, 2023
February 9, 2023 Judgment in C-482/21 (Euler Hermes) A Hungarian referral on Taxable amount and Insurance of Indemnities Judgment in Finanzamt X (Prestations du propriétaire d’une écurie) A German referral on whether...
Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.
On October 7, 2010, the ECJ issued its decision in the case C-222/09 (Kronospan Mielec). Context: Sixth VAT Directive – Article 9(2)(c) and (e) – Research and development work carried out by engineers – Determination of...
This is what happened in the ECJ (VAT) in January 2023
Highlights in January 2023 3 cases decided (incl. 2 Orders) 2 AG Opinions released Questions have been released in 4 cases 2 new cases, no further details yet Join us on Linkedin ECJ VAT news as soon as published: 1700...
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