Tag - ECJ (European Court of Justice) / General Court

Austria

Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee

20 April 2020

Czech Republic European Union

ECJ C-154/20 (Kemwater ProChemie) – Questions – Right to the VAT deduction on services supplied by an unknown entity

18 April 2020

Germany

Powder keg VAT group: ECJ decides on a billion-euro budget gap

17 April 2020

European Union

Judgments of the CJEU cannot be challenged on the basis of the constitution, national law or judgements of national courts

15 April 2020

European Union

BlackRock VAT case: no exemption for management services supplied for both SIFs and non-SIFs

13 April 2020

European Union

Question on concept ‘fixed establishment’ for VAT purposes referred to CJEU

11 April 2020

European Union United Kingdom

ECJ C-156/20 (Zipvit Limited) – Questions – VAT deduction despite misinterpretation of the VAT Directive

09 April 2020

European Union

An overview of the Intra-EU Supplies in the ECJ Case law on VAT

06 April 2020

European Union Germany

ECJ cases C-45/20 and C-46/20 (Finanzamt N) – Questions – Input VAT, allocation of mixed used purchases to the business

30 March 2020

European Union

Freedom of establishment reviewed by the European Court of Justice

29 March 2020

European Union

Flashback on ECJ/CJEU Cases – Cancellation of reservations – Reservations get cancelled due to COVID-19 …. is VAT included in the taxable amount?

29 March 2020

European Union

ECJ jurisprudence on VAT and financial or insurance transactions

27 March 2020

Czech Republic

According to the Labour Code, Temporary Assignment of Employees Is Subject to VAT

27 March 2020

European Union Romania

ECJ case C-835/18 (Terracult) – Opinion – Denial of correction invoices after assessment has already been imposed

26 March 2020

European Union

VAT and leasing contracts on the ECJ case-law

26 March 2020

Germany

EU Commission: Non-application of EU VAT rules for farmers

26 March 2020

European Union

Entry into office of a new Advocate General at the Court of Justice

25 March 2020

European Union

ECJ case C-100/20 – Questions – Interest applied to electricity tax refund claims according to Union law

21 March 2020

European Union

ECJ Top 100 Cases – updated with descriptions & hints

20 March 2020

Czech Republic

Fuel trade via middleman, customer arranges transport – intracommunity acquisition in Czech Republic?

17 March 2020

European Union

ECJ C-931/19 – Titanium vs Austria – Questions – Concept of ‘fixed establishment’ – staff required? More details

14 March 2020

European Union

AG CJEU in BlackRock VAT case: a single fund management service is in principle not partially exempt from VAT

12 March 2020

Bulgaria European Union

ECJ C-4/20 (ALTI)- Question – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?

11 March 2020

European Union Italy

ECJ case C-94/19 (San Domenico Vetraria) – Judgment – Secondment of staff without markup is subject to VAT

11 March 2020

Austria European Union

ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision?

09 March 2020

Spain

Skandia – First application of case law in Spain

09 March 2020

European Union

CJEU rules Hungarian turnover tax in store retail trade sector compatible with EU law

08 March 2020

European Union

Good things to remember about … the EU principles of protection of legitimate expectations and legal certainty in the context of a change of interpretation of a certain VAT topic by a tax authority

08 March 2020

European Union Portugal

ECJ C-630/19 (PAGE Internacional) – Order – Portuguese stand-still clause that limits input VAT recovery on food allowed

07 March 2020

Bulgaria European Union

ECJ C-21/20 – Balgarska natsionalna televizia vs BG – Public service television broadcasting a supply of services for consideration? How to determine which input VAT can be claimed?

06 March 2020

Bulgaria European Union

ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?

06 March 2020

European Union Germany

ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Question – May a Member State allow to claim input VAT in a different period then that in which output VAT became due?

06 March 2020

European Union Germany

ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months

06 March 2020

Tag - ECJ (European Court of Justice) / General Court

Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee

ECJ C-154/20 (Kemwater ProChemie) – Questions – Right to the VAT deduction on services supplied by an unknown entity

Powder keg VAT group: ECJ decides on a billion-euro budget gap

Judgments of the CJEU cannot be challenged on the basis of the constitution, national law or judgements of national courts

BlackRock VAT case: no exemption for management services supplied for both SIFs and non-SIFs

Question on concept ‘fixed establishment’ for VAT purposes referred to CJEU

ECJ C-156/20 (Zipvit Limited) – Questions – VAT deduction despite misinterpretation of the VAT Directive

An overview of the Intra-EU Supplies in the ECJ Case law on VAT

ECJ cases C-45/20 and C-46/20 (Finanzamt N) – Questions – Input VAT, allocation of mixed used purchases to the business

Freedom of establishment reviewed by the European Court of Justice

Flashback on ECJ/CJEU Cases – Cancellation of reservations – Reservations get cancelled due to COVID-19 …. is VAT included in the taxable amount?

ECJ jurisprudence on VAT and financial or insurance transactions

According to the Labour Code, Temporary Assignment of Employees Is Subject to VAT

ECJ case C-835/18 (Terracult) – Opinion – Denial of correction invoices after assessment has already been imposed

VAT and leasing contracts on the ECJ case-law

EU Commission: Non-application of EU VAT rules for farmers

Entry into office of a new Advocate General at the Court of Justice

ECJ case C-100/20 – Questions – Interest applied to electricity tax refund claims according to Union law

ECJ Top 100 Cases – updated with descriptions & hints

Fuel trade via middleman, customer arranges transport – intracommunity acquisition in Czech Republic?

ECJ C-931/19 – Titanium vs Austria – Questions – Concept of ‘fixed establishment’ – staff required? More details

AG CJEU in BlackRock VAT case: a single fund management service is in principle not partially exempt from VAT

ECJ C-4/20 (ALTI)- Question – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?

ECJ case C-94/19 (San Domenico Vetraria) – Judgment – Secondment of staff without markup is subject to VAT

ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision?

Skandia – First application of case law in Spain

CJEU rules Hungarian turnover tax in store retail trade sector compatible with EU law

Good things to remember about … the EU principles of protection of legitimate expectations and legal certainty in the context of a change of interpretation of a certain VAT topic by a tax authority

ECJ C-630/19 (PAGE Internacional) – Order – Portuguese stand-still clause that limits input VAT recovery on food allowed

ECJ C-21/20 – Balgarska natsionalna televizia vs BG – Public service television broadcasting a supply of services for consideration? How to determine which input VAT can be claimed?

ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?

ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Question – May a Member State allow to claim input VAT in a different period then that in which output VAT became due?

ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months

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