On 19 March 2019, Advocate General BOBEK of the European Court of Justice gave its opinion in case C‑71/18 (KPC Herning). The case concerns the question if the transfer of land, which includes a building, and which will...
Tag - ECJ
ECJ Case C‑449/17 (A & G Fahrschul-Akademie GmbH) – Judgment – Driving school; VAT exemption for educational services
Judgment of the European Court of Justice in case C‑449/17 (A & G Fahrschul-Akademie GmbH) of 14 March 2019. The case deals with the question if driving lessons qualify as exempt educational services. Facts...
ECJ Case C‑647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
On 13 March 2019, the European Court of Justice gave its decision in case C‑647/17 (Srf konsulterna AB). The case concerns the question how ‘training events’should be qualified for VAT: as generic services...
ECJ Case C-791/18 (NL vs. Stichting Schoonzicht) – Questions – Doubts about the Dutch revision scheme for capital goods
C-791/18 Stichting Schoonzicht Facts: Foundation Schoonzicht has had an apartment complex built on its land, consisting of seven residential apartments. Construction commenced in 2013 and the complex was completed in...
ECJ Case C-745/18 (Skarb Państwa) – Questions – Services of liquidator / trustee / curator
The European Court of Justice received question in case C-745/18 (Skarb Państwa) on 23 January 2019. The case concerns the VAT treatment of the services of a liquidator (or trustee, or curator). Unofficial translation...
ECJ Case C-145/18 (Photographiques) – Opinion – Reduced VAT rate; works of art; photographs
On 7 March 2019, the Advocate General of the European Court of Justice gave its opinion in case C-145/18 (Regards Photographiques SARL). The case concerns the question if photographs, which are signed and limited in...
ECJ Case C‑567/17 (Bene Factum) – Judgment – Excise duties on cosmetic products – substance over form
On 28 February 2019, the European Court of Justice gave its decision in case C‑567/17 (Bene Factum UAB). The case deals with the question if ‘products not for human consumption’ are still subject to excise duties, in...
ECJ Case C-278/18 (Manuel Jorge Sequeira Mesquita) – Judgement – VAT treatment of transfer of vineyard exploitation right
On 28 February 2019, the European Court of Justice rules in case C-27/18 (Manuel Jorge Sequeira Mesquita), which deals with the question if the VAT exemption for immovable property can apply to the transfer of an...
ECJ Case C-26/18 (Federal Express Corporation Deutsche Niederlassung) – Opinion – Concept of ‘import’ – goods should end up in Union’s economic circuit
On 23 February 2019, Advocate General M. CAMPOS SÁNCHEZ-BORDONA gave its opinion in case C-26/18 (Federal Express Corporation Deutsche Niederlassung). This case concerns the question of where the importation of goods...