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Tag - ECJ

European Union Sweden

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

23 hours ago

European Union Spain

Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices

23 hours ago

European Union

Three new ECJ VAT cases before the European Court of Justice

1 day ago

Bulgaria European Union

ECJ C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states?

1 day ago

European Union Romania

ECJ VAT C-519/21 (DGRFP Cluj) – Questions – Cooperation agreement, VAT arrears, right to deduct

2 days ago

European Union

Agenda of the ECJ VAT cases – ECJ already in X-Mas modus? 1 judgments in December 2021

2 days ago

Bulgaria European Union

Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place

2 days ago

Bulgaria European Union

Flashback on ECJ Cases – C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes

2 days ago

European Union Hungary

ECJ C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction

3 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT on good and services supplied” (Art. 168(a))

7 days ago

European Union Italy

Flashback on ECJ Cases – C-560/11 (Debiasi) – No right to deduct for VAT exempt transactions, pro rata VAT deduction in case of mixed taxpayers

7 days ago

European Union

European Court of Justice Explains Rules on VAT Refunds

1 week ago

European Union

Cancellation and reissuance of an invoice does not have any impact on the VAT refund period

1 week ago

European Union Romania

ECJ C-358/20 (Promexor Trade) – Decision – Involuntarily de-registered taxable persons liable for VAT but no right to deduct VAT

1 week ago

European Union

ECJ C-281/20 analyzed – Part 7: No right to deduct VAT is status of taxable supplier is not checked and in case of VAT fraud

1 week ago

Belgium European Union

Flashback on ECJ Cases – C-210/11 & C-211/11 (Medicom and Maison Patrice Alard) – Provision of part of the business premises as a residence free of charge does not constitute VAT-exempt rental

2 weeks ago

European Union

ECJ VAT Cases decided in 2021 so far related to ”Right to deduct VAT”

2 weeks ago

Norway

How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway

2 weeks ago

European Union

ECJ C-281/20 analyzed – Part 6: Impact of Fraud on VAT deduction, Conditions when Fraud can be considered

2 weeks ago

European Union

ECJ C-281/20 analyzed – Part 5: Evidence to proof material requirements to be provided by Taxable Persons

2 weeks ago

European Union

ECJ C-281/20 analyzed – Part 4: Neutrality principle, Substance over Form and the Right to deduct VAT

2 weeks ago

European Union

Why are invoices so important in VAT? (on the Ferimet decision, C 281/20)

2 weeks ago

European Union

ECJ C-281/20 analyzed – Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT

2 weeks ago

European Union

VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

2 weeks ago

European Union

ECJ C-281/20 analyzed – Part 2: ”naming” and ” status” of the supplier, formal or material condition for the right to deduct VAT

2 weeks ago

European Union

ECJ C-281/20 analyzed – Part 1: Formal vs. material requirements of the Right to deduct VAT

2 weeks ago

European Union Hungary

Flashback on ECJ Cases – C-446/15 (Signum Alfa Sped) – Right to deduct VAT even if the issuer of those invoices could not have been the actual supplier of those services

2 weeks ago

Denmark European Union

ECJ T-561/21 State aid – Postal sector – VAT exemption for certain transactions carried out by the universal service provider

2 weeks ago

European Union

Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

2 weeks ago

European Union Spain

ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier

2 weeks ago

Czech Republic European Union

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

2 weeks ago

European Union Germany

Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively

3 weeks ago

European Union Germany

Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money

3 weeks ago

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Tag - ECJ

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices

Three new ECJ VAT cases before the European Court of Justice

ECJ C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states?

ECJ VAT C-519/21 (DGRFP Cluj) – Questions – Cooperation agreement, VAT arrears, right to deduct

Agenda of the ECJ VAT cases – ECJ already in X-Mas modus? 1 judgments in December 2021

Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place

Flashback on ECJ Cases – C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes

ECJ C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT on good and services supplied” (Art. 168(a))

Flashback on ECJ Cases – C-560/11 (Debiasi) – No right to deduct for VAT exempt transactions, pro rata VAT deduction in case of mixed taxpayers

European Court of Justice Explains Rules on VAT Refunds

Cancellation and reissuance of an invoice does not have any impact on the VAT refund period

ECJ C-358/20 (Promexor Trade) – Decision – Involuntarily de-registered taxable persons liable for VAT but no right to deduct VAT

ECJ C-281/20 analyzed – Part 7: No right to deduct VAT is status of taxable supplier is not checked and in case of VAT fraud

Flashback on ECJ Cases – C-210/11 & C-211/11 (Medicom and Maison Patrice Alard) – Provision of part of the business premises as a residence free of charge does not constitute VAT-exempt rental

ECJ VAT Cases decided in 2021 so far related to ”Right to deduct VAT”

How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway

ECJ C-281/20 analyzed – Part 6: Impact of Fraud on VAT deduction, Conditions when Fraud can be considered

ECJ C-281/20 analyzed – Part 5: Evidence to proof material requirements to be provided by Taxable Persons

ECJ C-281/20 analyzed – Part 4: Neutrality principle, Substance over Form and the Right to deduct VAT

Why are invoices so important in VAT? (on the Ferimet decision, C 281/20)

ECJ C-281/20 analyzed – Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT

VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

ECJ C-281/20 analyzed – Part 2: ”naming” and ” status” of the supplier, formal or material condition for the right to deduct VAT

ECJ C-281/20 analyzed – Part 1: Formal vs. material requirements of the Right to deduct VAT

Flashback on ECJ Cases – C-446/15 (Signum Alfa Sped) – Right to deduct VAT even if the issuer of those invoices could not have been the actual supplier of those services

ECJ T-561/21 State aid – Postal sector – VAT exemption for certain transactions carried out by the universal service provider

Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively

Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money

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