BelgiumEuropean Union ECJ Case C-405/19 (X Aannemingen Bvba) – Questions – VAT exemption immovable property; Input VAT deduction 7 days ago
BelgiumEuropean Union ECJ Case C-400/18 (Infohos) – Opinion – VAT exemption on IT services provided by hospital 1 week ago
European UnionLatvia ECJ Case C-273/18 (Kursu zeme) – Judgment – VAT recovery in supply chain transaction; VAT fraud presumed but not proven 2 weeks ago
European UnionNetherlands ECJ Case C‑249/18 (CEVA Freight Holland BV) – Judgment – Customs duties; Adjustment of declaration 2 weeks ago
European UnionGermany ECJ Case C-26/18 (Federal Express) – Judgment – Importation; Customs arrangement; Goods moved to other EU country 2 weeks ago
European Union ECJ Case C-316/18 – Comments – No VAT recovery for university’s investment activities 2 weeks ago
European Union VAT treatment of supplies to (offshore) vessels. When are vessels ‘used for navigation on the high seas’? 2 weeks ago
European UnionUnited Kingdom CJEU rules on VAT recovery on managing endowment fund (C-316/18) 2 weeks ago
European UnionNetherlands Potential VAT on compensation of damages in the event of premature termination of a lease agreement 2 weeks ago
European Union ECJ Case C-242/18 (UniCredit Leasing) – Comments – Possibility of VAT on compensation in the event of premature termination of a lease agreement 2 weeks ago
BulgariaEuropean Union VAT refunds when premature termination of lease agreement (CJEU judgment) 2 weeks ago
European Union ECJ Case C-242/18 – Comments – VAT recovery on termination of contracts and non-payments, new ECJ outcome 3 weeks ago
European UnionUnited Kingdom ECJ Case C-316/18 (Cambridge) – Judgment – VAT treatment of fund management activities 3 weeks ago
BulgariaEuropean UnionMost popular ECJ Case C-242/18 (UniCredit Leasing) – Judgment – Financial lease; deduction of input VAT 3 weeks ago
European UnionGermany BFH asks CJEU to rule on scope of VAT exemption for commercial education services 3 weeks ago
BelgiumEuropean Union ECJ Case C-591/17 – Comments – Belgium must apply VAT exemption more widely 3 weeks ago
European UnionNetherlands ECJ Case C-420/18 – Comments Discussion on VAT treatment Supervisory Board member resurfaced after ECJ ruling 3 weeks ago
BelgiumEuropean UnionMost popular ECJ Case C-597/17 (Belgisch Syndicaat van Chiropraxie and Others) – Judgment – Medical exemption & VAT rate 3 weeks ago
European UnionRomania ECJ case C-17/18 (Mailat) – Comments -VAT treatment of a restaurant leased to a third party 4 weeks ago
European UnionGermany ECJ Case C-371/19 (Commission vs. Germany) – Questions – VAT refund to non-resident taxable persons 4 weeks ago
European Union The notion of ‘similar goods’ and the impact of discounts in applying the deductive method of customs valuation 4 weeks ago
European UnionNetherlandsRomania ECJ Case C-291/18 – Comments – ‘Jackup’ drilling rig does not qualify as a sea-going vessel for VAT 4 weeks ago
European UnionRomania ECJ Case C-291/18 – Comments – VAT exemption not applicable to supply of offshore jackup drilling rigs 4 weeks ago
European UnionNetherlandsRomania ECJ Case C‑291/18 – Comments – 0% VAT rate no longer applicable to offshore jack-up drilling rigs 4 weeks ago
European UnionUnited Kingdom ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Questions – Supplies of pension fund management services; insurance transactions – VAT exempt? More background information 4 weeks ago
European UnionRomania ECJ Case C-242/19 (CHEP Equipment Pooling) – Questions – Deemed supply of own goods; cross-border VAT refund (more background information) 4 weeks ago
European UnionHungary ECJ Case C-258/19 (HU vs EUROVIA) – Questions – Input VAT recovery; statute of limitations; dispute causing late invoice 4 weeks ago
European UnionMost popularRomania ECJ Case C-291/18 (Grup Servicii Petroliere SA) – Judgment – Supply of offshore jackup drilling rigs; Definition of “ship/vessel” 1 month ago
European UnionLatviaMost popular ECJ Case C-1/18 (Orgibalt Riga) – Judgment – Customs value; Similar goods; Price adjustments; Discounts 1 month ago
European UnionNetherlands ECJ Case C-420/18 – Comments – Supervisory Board Member of a foundation no VAT entrepreneur 1 month ago
