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

Germany

BMF: New regulations for the VAT classification of leasing contracts (ECJ C-164/16)

11 May 2020

European Union

ECJ (C-401/18): Moment in which the transmission of the power of disposal takes place

11 May 2020

European Union

European court popular source of information for Dutch judges

10 May 2020

European Union Romania

ECJ C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others vs. Romania

07 May 2020

European Union Romania

ECJ C-81/20 (SC Mitliv Exim SRL) – Questions – VAT evasion, sanctioning measures in both administrative ánd criminal proceedings

06 May 2020

Austria European Union

ECJ C-59/20 (DBKAG) – Question – VAT exemption for software specifically designed for the management of special investment funds?

06 May 2020

European Union Romania

ECJ – C-80/20 (Wilo Salmson France) – Questions – Input VAT deduction without valid invoice, correction, tax point, refund request

06 May 2020

European Union Germany

ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers

03 May 2020

European Union

ECJ case C-661/18 (CTT) – Comments – Options on VAT recognised to taxable persons

01 May 2020

European Union Germany

VAT group rules referred to CJEU

01 May 2020

European Union Hungary

ECJ C-258/19 (EUROVIA) – Judgment – Input VAT recovery; statute of limitations; dispute causing late invoice

30 April 2020

European Union

ECJ case C-661/18 (CTT – Correios de Portugal) – Judgment – Adjustment of pro rata calculation

30 April 2020

European Union Germany

ECJ C-108/20 (Finanzamt Wilmersdorf) – Questions – VAT on fraudulent transactions recoverable without participation, connection, encouragement and/or facilitation?

30 April 2020

European Union

ECJ/CJEU: hearings to resume from 25 May 2020

27 April 2020

European Union Italy

ECJ C-28/19 (Ryanair Ltd) – Judgment – Air carriers must indicate the VAT on domestic flights

25 April 2020

European Union

ECJ case C-77/19 (Kaplan International Colleges UK Ltd) – Opinion – Application of VAT exemption to CSG; territorial application; distortion of competition

23 April 2020

European Union

ECJ/CJEU – AG Opinion – C-312/19 – Valstybinė mokesčių inspekcija – Partnership, termination, who is liable, and to what extent?

23 April 2020

Czech Republic European Union

ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner

23 April 2020

European Union Hungary

ECJ C‑13/18 and C‑126/18 (Sole-Mizo) – Judgment – Interest paid on VAT refund

23 April 2020

European Union

Cancellation or dissolution fee: VAT or no VAT?

22 April 2020

United Kingdom

Zipvit – Supreme Court considers deduction of input VAT on supplies mistakenly treated as VAT exempt

21 April 2020

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

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

BMF: New regulations for the VAT classification of leasing contracts (ECJ C-164/16)

ECJ (C-401/18): Moment in which the transmission of the power of disposal takes place

European court popular source of information for Dutch judges

ECJ C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others vs. Romania

ECJ C-81/20 (SC Mitliv Exim SRL) – Questions – VAT evasion, sanctioning measures in both administrative ánd criminal proceedings

ECJ C-59/20 (DBKAG) – Question – VAT exemption for software specifically designed for the management of special investment funds?

ECJ – C-80/20 (Wilo Salmson France) – Questions – Input VAT deduction without valid invoice, correction, tax point, refund request

ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers

ECJ case C-661/18 (CTT) – Comments – Options on VAT recognised to taxable persons

VAT group rules referred to CJEU

ECJ C-258/19 (EUROVIA) – Judgment – Input VAT recovery; statute of limitations; dispute causing late invoice

ECJ case C-661/18 (CTT – Correios de Portugal) – Judgment – Adjustment of pro rata calculation

ECJ C-108/20 (Finanzamt Wilmersdorf) – Questions – VAT on fraudulent transactions recoverable without participation, connection, encouragement and/or facilitation?

ECJ/CJEU: hearings to resume from 25 May 2020

ECJ C-28/19 (Ryanair Ltd) – Judgment – Air carriers must indicate the VAT on domestic flights

ECJ case C-77/19 (Kaplan International Colleges UK Ltd) – Opinion – Application of VAT exemption to CSG; territorial application; distortion of competition

ECJ/CJEU – AG Opinion – C-312/19 – Valstybinė mokesčių inspekcija – Partnership, termination, who is liable, and to what extent?

ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner

ECJ C‑13/18 and C‑126/18 (Sole-Mizo) – Judgment – Interest paid on VAT refund

Cancellation or dissolution fee: VAT or no VAT?

Zipvit – Supreme Court considers deduction of input VAT on supplies mistakenly treated as VAT exempt

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

Advertisements:

Contact:

Support & Info

Sign up for our newsletter