European UnionGermany ECJ C-700/17 (Wolf-Henning Peters) – Judgment – Medical care; VAT exemption; Relationship of trust between doctor and patient 4 days ago
European UnionHungary ECJ Case C-13/18 (Sole Mizo) – Opinion – Interest paid on VAT refund 2 weeks ago
DenmarkEuropean Union ECJ rules that Danish tax authority must treat transfer of land with an old building as VAT exempt even if planned to be demolished 2 weeks ago
Editor's PicksEuropean Union ECJ cases on the sale of land with the building intended to be demolished 2 weeks ago
Editor's PicksEuropean Union EU VAT Committee – Minutes of the 113th meeting compared to Guidelines 2 weeks ago
European UnionFrance ECJ Case C-145/18 (Photographiques) – Judgment – Reduced VAT rate; works of art; photographs 2 weeks ago
DenmarkEuropean Union ECJ Case C-71/18 (KPC Herning) – Judgment – Transfer of land; VAT exemption if including building, which will be demolished 3 weeks ago
European UnionGermany ECJ Case C-373/19 (Dubrovin & Troger – Aquatics) – Questions – VAT exemption for educational services, Swimming lessons 3 weeks ago
European Union Can the tax authorities challenge the private arrangements? Some comments on the ECJ approach on anti-abuse and VAT 3 weeks ago
European UnionGermany ECJ Case C-528/19 (A GmbH) – Questions – Deduction of input tax for construction work on public roads 3 weeks ago
European UnionGermany ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler vs DE) – Questions – Right to deduct VAT (newly constructed cafeteria not sold as planned, but exploited by taxpayer) 3 weeks ago
Editor's PicksEuropean Union Overview of VAT ECJ judgments and AG opinions in 2019 (status Aug 30, 2019) 3 weeks ago
European UnionHungary ECJ Case C-292/19 (PORR Epitesi Kft.) – Adjustment of output VAT due to non-payment 3 weeks ago
European UnionRomania ECJ Questions C-108/19 (Krakvet sp. z o.o. sp.k. vs RO) – Distance sales where customer arranges transport 4 weeks ago
European UnionRomania ECJ C‑10/19 (Wilo Salmson France SAS) – Judgment – When should input VAT be recovered if no invoice is received? 4 weeks ago
Lithuania ECJ Questions C-312/19 (XT vs LT) – Partnership, termination, who is liable, and to what extent? 4 weeks ago
European UnionNetherlands ECJ C-331/19 (Staatssecretaris van Financiën vs seller of sex-stimulating drugs) – Questions – Reduced VAT rate for sex-stimulating drugs, made from ingredients that fit within a normal diet and that have to be taken orally? 4 weeks ago
Romania ECJ C-430/19 (C.F. vs RO) – Questions – Right of defense, access to administrative file, requirement to provide more than the invoice to claim input VAT 4 weeks ago
European UnionGermany ECJ C-449/19 WEG Tevesstraβe vs DE – Questions – VAT exemption for supplies of heat by owners’ associations for owners 1 month ago
European UnionUnited Kingdom ECJ C-459/19 Wellcome Trust Ltd vs UK – Questions – place of supply of investment management services 1 month ago
European UnionGermany ECJ Case C-346/19 (Y GmbH) – Questions – VAT refunds to non-resident taxable persons; content of application; invoice number 2 months ago
European Union ECJ – Provision of fuel card scheme can qualify as VAT exempt pre-financing activity 2 months ago
European UnionFinland Finnish tax authorities recently referred an important case to the ECJ impacting the scope of services related to immovable property. 2 months ago
European UnionGermany ECJ Case C-388/18 (“B”) – Judgement – VAT Margin scheme and Small entrepreneur scheme 2 months ago
European UnionGermany Commission refers Germany to the Court for its failure to apply EU rules on VAT for farmers 2 months ago
