On 10 January 2019 Advocate General SHARPSTON gave its opinion in case C‑647/17 (Srf konsulterna AB), regarding the question if the organisation of a training qualifies as training/educational services or as giving...
Tag - ECJ
ECJ Case C‑410/17 (A Oy) – Judgment – Demolition services and disposal of waste materials; Single supply or barter
On 10 January 2019, the European Court of Justice gave its judgment in case C‑410/17 (A Oy), regarding the question the performance of demolition services and if the simultaneous receipt of waste materials is a single...
ECJ Case C‑17/18 (Mailat – Apcom Select) – Judgment – Lease of restaurant; TOGC
On 19 December 2018, the European Court of Justice gave its judgment in case C‑17/18 (Mailat – Apcom Select). The case concerns the question if the lease of a restaurant can qualify as the transfer of a business...
ECJ Case C-552/17 (Alpenchalets Resorts) – Judgment – Travel agents; ancillary services; reduced VAT rate
On 19 December 2018 the European Court of Justice gave its judgment in case C-552/17 (Alpenchalets Resorts). This case deals with the VAT travel agents scheme and the question when something is ancillary and what rate...
ECJ Case C-422/17 (Skarpa Travel) – Judgment – Travel agents scheme; Deposits
On 19 December 2018, the European Court of Justice gave its judgment in case C‑422/17 (Skarpa Travel). This case deals with the VAT travel agents scheme. Unofficial translation Facts (simplified): Skarpa Travel sp. z o...
ECJ Case C-414/17 (Arex) – Judgment – Excise duties; Determine which transaction is VAT exempt in supply chain
On 19 December 2018, the European Court of Justice gave its judgment in Case C‑414/17 (AREX CZ a.s.). The case deals with the question of which transaction in a cross-border sales chain is to be regarded as the exempt...
ECJ Case C-672/17 (Tratave) – Judgment – Adjustment of the tax in the event of non-payment
On 6 December 2018 the European Court of Justice gave its judgment in case C-672/17 (Tratave — Tratamento de Águas Residuais do Ave SA) regarding the question if an adjustment of VAT must be made in case of non-payment...