The Court of Justice for the European Union (CJEU) dismissed on Jan 14, 2021 an action filed by the European Commission against Italy, with the CJEU concluding that a reduction in excise tax (in the form of a refund of...
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Flashback on ECJ cases C-44/11 (Deutsche Bank) – No Exemption for transactions relating to the management of securities-based assets (portfolio management))
On July 19, 2012, the ECJ issued its decision in the case C-44/11 (Deutsche Bank) related to the Exemption for transactions relating to the management of securities-based assets (portfolio management). The ECJ decided...
Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners
In its judgment of 17 December 2020 in the case WEG Tevesstraße (C-449/19), the ECJ ruled that the VAT exemption, in accordance with sec. 4 no. 13 of the German VAT Act, for certain supplies rendered by associations of...
ECJ C-4/20 (ALTI)- AG Opinion – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?
On January 14, 2021, the ECJ issued the AG Opinion on the case C-4/20 (ALTI), see below. Article in the EU VAT Directive Article 205 of Council Directive 2006/112/EC Article 205 In the situations referred to in Articles...
Medical telephone consultations through „health coaches” exempt from VAT
Telephone advisory services provided by a company on behalf of state health insurance funds through so-called “health coaches” may be exempt from VAT under Article 132 (1) of the VAT Directive as “medical treatment in...
Public Broadcasting Services and VAT: Some Issues to Be Solved
By Marcos Alvarez Suso (Spanish Tax Administration) In a prior blog, the author highlighted some of the most frequent debates arising from VAT and the public bodies’ activities or, more generally, the activities...
Flashback on ECJ Cases C-409/04 (Teleos and others) – Exemption for intra-EU supplies can be applied in case of good faith
On Sept 27, 2007, the ECJ issued its decision inthe case C-409/04 (Teleos and others). The case involved the zero-rated supply of mobile phones from the UK to other EU countries for which the purchaser was responsible...
Top 10 ECJ VAT judgments 2020
Source Top 10 of the ECJ cases decided in 2020 (based on pageviews on www.vatupdate.com) Top 1o of the ECJ cases viewed on BTW jurisprudentie (in Dutch) VATupdate.com BTW Jurisprudentie 1 C-547/18 Dong Yang Electronics...
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