Tag - ECJ (European Court of Justice)

European Union

ECJ: AG Opinion on Case No. C-487/20 (Philips City SRL)- Legislation on the Right to Deduct VAT and compensation of the excess VAT

4 hours ago

European Union

Indirect Customs Representative: No Joint and Several Liability for Import VAT

4 hours ago

European Union Germany

Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport

6 hours ago

European Union

Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services

1 day ago

European Union

Agenda of the ECJ VAT cases – 1 Decision and 1 AG Opinion in June 2022

1 day ago

Bulgaria European Union

Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns

1 day ago

European Union United Kingdom

Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive

1 day ago

European Union

Comments on ECJ Customs C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts

2 days ago

European Union

Comments on ECJ C-714/20: Indirect customs representative not jointly and severally liable for import VAT

2 days ago

European Union Netherlands

Flashback on ECJ Cases – C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water sports associations

2 days ago

European Union

Comments on ECJ C-637/20: European Court judgment regarding VAT treatment of vouchers

2 days ago

Bulgaria European Union

ECJ C-314/22 Consortium Remi Group vs BG (new questions, but no details yet)

3 days ago

European Union Spain

Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas

3 days ago

European Union Poland

ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’

3 days ago

European Union

Comments on ECJ C-235/21: Contract regarded as a VAT invoice?

3 days ago

European Union France

Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price”

5 days ago

European Union

ECJ rules on the correlation between EU customs duties, excise and import VAT in a smuggling case

6 days ago

European Union Italy

Italy raises questions to the ECJ about VAT credits by shell companies

6 days ago

European Union Hungary

Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT

7 days ago

European Union United Kingdom

Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment

7 days ago

European Union

Comments on ECJ C-9/20: Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable

7 days ago

European Union

Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities

7 days ago

European Union

Comments on ECJ C-696/20: AG Opinion – a “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

7 days ago

United Kingdom

Zipvit – Supreme Court ruling – HMRC Success

1 week ago

European Union

ECJ C-282/22 Dyrektor Krajowej lnformacji Skarbowej – Questions (no details yet)

1 week ago

European Union

ECJ C-289/22 A.T.S. 2003 – Questions (no details yet)

1 week ago

European Union

Loyens & Loeff | EU Tax Alert 194

1 week ago

European Union

AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation

1 week ago

European Union

Comments on ECJ C-227/21: AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation

1 week ago

European Union France

Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction may continue to apply those provisions.

1 week ago

Denmark European Union

Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds

1 week ago

European Union

Comments on ECJ C-250/21 – O. Fundusz: securitisation and the VAT exemption for credit – AGO

1 week ago

European Union

Comments on ECJ C-714/20: EU import indirect representative not liable for VAT

1 week ago

Tag - ECJ (European Court of Justice)

ECJ: AG Opinion on Case No. C-487/20 (Philips City SRL)- Legislation on the Right to Deduct VAT and compensation of the excess VAT

Indirect Customs Representative: No Joint and Several Liability for Import VAT

Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport

Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services

Agenda of the ECJ VAT cases – 1 Decision and 1 AG Opinion in June 2022

Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns

Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive

Comments on ECJ Customs C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts

Comments on ECJ C-714/20: Indirect customs representative not jointly and severally liable for import VAT

Flashback on ECJ Cases – C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water sports associations

Comments on ECJ C-637/20: European Court judgment regarding VAT treatment of vouchers

ECJ C-314/22 Consortium Remi Group vs BG (new questions, but no details yet)

Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas

ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’

Comments on ECJ C-235/21: Contract regarded as a VAT invoice?

Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price”

ECJ rules on the correlation between EU customs duties, excise and import VAT in a smuggling case

Italy raises questions to the ECJ about VAT credits by shell companies

Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT

Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment

Comments on ECJ C-9/20: Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable

Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities

Comments on ECJ C-696/20: AG Opinion – a “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

Zipvit – Supreme Court ruling – HMRC Success

ECJ C-282/22 Dyrektor Krajowej lnformacji Skarbowej – Questions (no details yet)

ECJ C-289/22 A.T.S. 2003 – Questions (no details yet)

Loyens & Loeff | EU Tax Alert 194

AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation

Comments on ECJ C-227/21: AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation

Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction may continue to apply those provisions.

Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds

Comments on ECJ C-250/21 – O. Fundusz: securitisation and the VAT exemption for credit – AGO

Comments on ECJ C-714/20: EU import indirect representative not liable for VAT

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