On 22 May 2019, Advocate General BOBEK delivered its opinion in Case C‑329/18 (SIA Altic). The case deals with VAT fraud in the supply chain, and the deduction of input VAT. Facts (simplified): SIA Altic bought rapeseed...
Tag - ECJ
ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Questions – Supplies of pension fund management services; insurance transactions – VAT exempt?
Are supplies of such pension fund management services (PFM Services) as are provided to the Trustees by (a) Insurers and/or (b) Non-Insurers ‘insurance transactions’ within the meaning of Article 135(1)(a) of the VAT...
ECJ Case C-231/19 (UK vs Blackrock Investment Management (UK) Ltd) – Questions – Management services for special investment funds as well as other funds: one service?
Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 March 2019 – Blackrock Investment Management (UK) Limited v Commissioners for Her Majesty’s Revenue...
ECJ Case C-215/19 (FI vs A Oy) – Questions – Place of supply for colocation services – country of real estate?
The European Court of Justice received the following questions in case C-215/19 (Finland vs A OY): “Are computing centre services of the type at issue in the main proceedings, with which a trader provides its...
ECJ Case C-235/18 (Vega International) – Judgment- Use of fuel cards; Recipient; Recharging of financing?
On 15 May 2019 the European Court of Justice gave its judgment in case C-235/18 (Vega International Car Transport and Logistic). The case deals with the question if the provision of fuel cards are to be treated as...
VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)
The Court of Justice of the European Union (CJEU) issued judgments in two value added tax (VAT) cases concerning application of the reverse-charge mechanism in Hungary. Comments on cases C-564/15 (Farkas) and C-691/17...
