On July 16, 2009, the ECJ issued its decision in the case C-244/08 (Commission vs. Italy). Context: Failure to fulfill obligations – Sixth VAT Directive – Article 17 – Eighth Directive 79/1072 / EEC...
Coronavirus
Brexit
European Court of Justice
Agenda of the ECJ VAT cases – Only 2 judgments before November 18, 2021
October 28, 2021 Judgment in C-324/20 (X-Beteiligungsgesellschaft (TVA – Paiements successifs)) A German referral Topic: Tax point for one-off services that are billed in phases AG Opinion has been issued ...
ECJ C-396/20 (CHEP Equipment Pooling) – Decision – Hungary can not reject Refund of VAT if it has not asked further info before rejection
On October 21, 2021, the ECJ issued its decision in the case C-396/20 (CHEP Equipment Pooling). Context: Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Procedures for...
ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons
On October 21, 2022, the ECJ issued its decision in the case C-373/19 (Dubrovin & Tröger – Aquatics). The case deals with the question if swimming lessons could fall under the VAT exemption for educational...
ECJ – C-80/20 (Wilo Salmson France) – Decision – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
On October 21, 2021, the ECJ issued its decision in the case C-80/20 (Wilo Salmson Frace) related to the input VAT deduction without valid invoice. Context: Request for a preliminary ruling – Tax law – VAT...
Flashback on ECJ Cases – C-197/12 (Commission v France) – Conditions for the exemption of navigation on the high seas
On March 21, 2013, the ECJ issued its decision in the case C-197/12 (Commission v France). Context: State failure – Taxation – VAT – Directive 2006/112 / EC – Article 148 – Exemption of...
Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice certain specific professions
On September 21, 2017, the ECJ issued its decision in the case C-616/15 (Commission v Germany). Context: Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC —...
Flashback on ECJ Cases – C-549/16 (Palais Kaiserkron) – Commercial leases can be subject to VAT and a proportional registration fee
On October 10, 2017, the ECJ issued its Order in the case C-549/16 (Palais Kaiserkron). Context: Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC —...
Technology
VAT Fraud
VAT Rates
