Tag - ECJ (European Court of Justice)

European Union Poland

ECJ C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Judgment – Exemption for the granting of credits apply applies to sub-participation agreements

5 hours ago

European Union Lithuania

ECJ C-293/21 (Vittamed technologios) – Judgment – Review of VAT deduction of capital goods in case of liquidation of the taxable person

5 hours ago

European Union United Kingdom

Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount

7 hours ago

European Union

Comments on ECJ C-235/21: A written contract may qualify as an invoice for VAT purposes

8 hours ago

European Union

New ECJ VAT case announced: C-573/22 Foreningen C e.a. vs. DK (details still to be released)

1 day ago

European Union

ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?

1 day ago

European Union

Comments on ECJ C-235/21: Sale-and-lease-back agreement can be invoice

1 day ago

European Union

Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs

2 days ago

European Union

ECJ C-433/22 HPA – Construções vs. PT (Questions) – Reduced rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?

2 days ago

European Union

Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country

2 days ago

European Union

Comments on ECJ C-156/20: Is an invoice amount exclusive or inclusive of VAT?

2 days ago

European Union

Comments on ECJ C-235/21: Under what conditions can a written agreement between two parties be considered an ‘invoice’

3 days ago

European Union

Comments on ECJ C-235/21: A contract can be regarded as an invoice: is that good or bad news?

3 days ago

European Union

Comments on ECJ C-235/21: Written agreement can serve as invoice

3 days ago

European Union Portugal

ECJ C-505/22 (Deco Proteste – Editores, Lda) – Questions – The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’

4 days ago

European Union

This is what happened in the ECJ (VAT) in September 2022

4 days ago

European Union Germany

Flashback on ECJ cases C-144/00 (Hoffmann) – The expression ‘other cultural institutions which are recognised’ includes soloists performing individually

5 days ago

European Union

Agenda of the ECJ VAT cases – 4 judgments in October 2022

7 days ago

European Union Slovenia

ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be regarded as an invoice

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

1 week ago

European Union

ECJ: Joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States

1 week ago

European Union

Comments on ECJ C-330/21: Use of sporting facilities whether subject to the reduced rate

1 week ago

European Union

Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions

1 week ago

European Union

Subsidy also possible for VAT when installing an internet connection in Italy

1 week ago

European Union

Comments on ECJ C-98/21: News on Input Tax Deduction for Holding Companies

1 week ago

European Union

Comments on ECJ C-378/12 (AG Opinion): Double VAT recovery does not have to be an unjust enrichment

1 week ago

European Union Germany

ECJ C-344/22 Gemeinde A vs DE – Questions – Municipality “spa tax” economic activity/taxable person?

1 week ago

European Union

Comments on ECJ C-695/20 (AG Opinion): Compensation paid by users of the online platform is, according to AG ECJ, VAT tax base

1 week ago

European Union

Comments on ECJ C-330/21: Reduced VAT rate applicable to fitness center services

1 week ago

European Union

Agenda of the ECJ VAT cases – 5 judgments till October 13, 2022

1 week ago

European Union

Comments on ECJ C-98/21: No VAT recovery for a holding company on the purchase of services that are contributed to its subsidiary

1 week ago

European Union

Comments on ECJ C-330/21: Running a fitness room: 6 or 21% (Belgian) VAT?

1 week ago

European Union

Comments on C-330/21: A service consisting in granting the right to use the sports facilities of a fitness center and in the provision of individual or group counseling may be subject to a reduced VAT rate

2 weeks ago

Tag - ECJ (European Court of Justice)

ECJ C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Judgment – Exemption for the granting of credits apply applies to sub-participation agreements

ECJ C-293/21 (Vittamed technologios) – Judgment – Review of VAT deduction of capital goods in case of liquidation of the taxable person

Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount

Comments on ECJ C-235/21: A written contract may qualify as an invoice for VAT purposes

New ECJ VAT case announced: C-573/22 Foreningen C e.a. vs. DK (details still to be released)

ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?

Comments on ECJ C-235/21: Sale-and-lease-back agreement can be invoice

Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs

ECJ C-433/22 HPA – Construções vs. PT (Questions) – Reduced rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?

Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country

Comments on ECJ C-156/20: Is an invoice amount exclusive or inclusive of VAT?

Comments on ECJ C-235/21: Under what conditions can a written agreement between two parties be considered an ‘invoice’

Comments on ECJ C-235/21: A contract can be regarded as an invoice: is that good or bad news?

Comments on ECJ C-235/21: Written agreement can serve as invoice

ECJ C-505/22 (Deco Proteste – Editores, Lda) – Questions – The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’

This is what happened in the ECJ (VAT) in September 2022

Flashback on ECJ cases C-144/00 (Hoffmann) – The expression ‘other cultural institutions which are recognised’ includes soloists performing individually

Agenda of the ECJ VAT cases – 4 judgments in October 2022

ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be regarded as an invoice

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

ECJ: Joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States

Comments on ECJ C-330/21: Use of sporting facilities whether subject to the reduced rate

Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions

Subsidy also possible for VAT when installing an internet connection in Italy

Comments on ECJ C-98/21: News on Input Tax Deduction for Holding Companies

Comments on ECJ C-378/12 (AG Opinion): Double VAT recovery does not have to be an unjust enrichment

ECJ C-344/22 Gemeinde A vs DE – Questions – Municipality “spa tax” economic activity/taxable person?

Comments on ECJ C-695/20 (AG Opinion): Compensation paid by users of the online platform is, according to AG ECJ, VAT tax base

Comments on ECJ C-330/21: Reduced VAT rate applicable to fitness center services

Agenda of the ECJ VAT cases – 5 judgments till October 13, 2022

Comments on ECJ C-98/21: No VAT recovery for a holding company on the purchase of services that are contributed to its subsidiary

Comments on ECJ C-330/21: Running a fitness room: 6 or 21% (Belgian) VAT?

Comments on C-330/21: A service consisting in granting the right to use the sports facilities of a fitness center and in the provision of individual or group counseling may be subject to a reduced VAT rate

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