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

European Union Poland

ECJ C-935/19 – Grupa Warzywna vs Poland – VAT penalty (in the form of an additional tax liability) compatible VAT Directive and principle of proportionality?

06 March 2020

European Union Germany

ECJ C-48/19 (X GmbH) – Judgment – Health telephone service is VAT exempted

05 March 2020

European Union

ECJ case C-482/18 (Google Ireland) – Comments – Analysis of the ECJ case re Hungarian advertisement tax

05 March 2020

European Union

Digital-Revenue Taxes Face Easier Path With EU Court Rulings

04 March 2020

European Union

ECJ/CJEU – C-75/18 and C-323/18 – Vodafone and Tesco – The special taxes levied in Hungary on the turnover of telecommunications operators and of undertakings in the retail trade sector are compatible with EU law

03 March 2020

European Union Poland

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Question – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (more details)

03 March 2020

European Union Germany

ECJ C-868/19 (M-GmbH) – Questions – May Germany allow only legal entities to form part of a VAT group?

03 March 2020

European Union

ECJ case C-791/18 (Stichting Schoonzicht) – Opinion – Dutch revision scheme for capital goods is in line with the EU VAT Directive

03 March 2020

European Union

ECJ case C-323/18 (Tesco-Global Áruházak) – Judgment – New turnover-based tax for retail undertakings compatible with EU law

03 March 2020

European Union

ECJ case C-482/18 (Google Ireland Ltd) – Judgment – Turnover-based tax on advertisements

03 March 2020

European Union

ECJ case C-75/18 (Vodafone) – Judgment – Turnover tax other than VAT is allowed following EU VAT Directive

03 March 2020

European Union

Cases brought before the Court of Justice: new practice directions to parties

02 March 2020

European Union

ECJ case C-331/19 – Comments – Are aphrodisiacs food?

02 March 2020

European Union

Good things to remember… the EU principle of legal certainty and fixed establishments

02 March 2020

European Union

VAT recovery on rebates paid “voluntarily” and in cross-border situations?

28 February 2020

Denmark European Union

ECJ C-90/20 (Apcoa Parking) – Question – VAT on controlling fees for violation of private parking regulations?

28 February 2020

European Union

ECJ case C-331/19 (Staatssecretaris van Financiën vs X) – Opinion – Definition of term ‘foodstuffs for human consumption’

27 February 2020

European Union Poland

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (official questions)

26 February 2020

European Union Hungary

ECJ case C-717/19 (Boehringer Ingelheim) – Questions – Reduction of the taxable amount; Agreement between pharmaceutical company and health insurer

22 February 2020

European Union

Good things to remember … CJEU Joined Cases C 95/07 and C 96/07 (Ecotrade)

21 February 2020

European Union Poland

ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership? Details from Polish Order

19 February 2020

European Union

ECJ C-703/19 (J.K.) – Questions – Restaurant services and take away dishes (Polish Order details)

19 February 2020

European Union Poland

ECJ C-48/20 – P vs. PL – Questions – Input VAT recovery relating to unduly invoiced VAT

18 February 2020

European Union

ECJ/CJEU – C-895/19 – Timing of exercising right to deduct VAT on intra-community acquisitions of goods

18 February 2020

European Union Poland

ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (Polish details)

17 February 2020

European Union Portugal

ECJ C-837/19 – Super Bock Bebidas vs. PT – Questions – Input VAT in the event that a planned investment is subsequently abandoned

17 February 2020

European Union Romania

ECJ C-734/19 (ITH Comercial Timişoara) – Questions – Input VAT recovery for goods/services no longer used beyond taxpayer’s control (official version)

17 February 2020

European Union

Good things to remember about the CJEU – references for preliminary rulings

16 February 2020

European Union

More new EU candidate judges for EU courts receive a negative assessment

13 February 2020

European Union Germany

VAT group in the case of the German GmbH & Co. KG again on the test bench before the ECJ

12 February 2020

European Union

ECJ/CJEU – AG’s opinion: KrakVet Marek Batko sp. K. (C-276/18) – editorial from www.vatupdate.com

09 February 2020

European Union

ECJ/CJEU – C-482/18 – AG Opinion – Google Ireland Limited – Turnover-based tax on advertisements

09 February 2020

European Union

ECJ case C-331/19 (Staatssecretaris van Financiën vs X) – Questions – Definition of term ‘foodstuffs for human consumption’

09 February 2020

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

ECJ C-935/19 – Grupa Warzywna vs Poland – VAT penalty (in the form of an additional tax liability) compatible VAT Directive and principle of proportionality?

ECJ C-48/19 (X GmbH) – Judgment – Health telephone service is VAT exempted

ECJ case C-482/18 (Google Ireland) – Comments – Analysis of the ECJ case re Hungarian advertisement tax

Digital-Revenue Taxes Face Easier Path With EU Court Rulings

ECJ/CJEU – C-75/18 and C-323/18 – Vodafone and Tesco – The special taxes levied in Hungary on the turnover of telecommunications operators and of undertakings in the retail trade sector are compatible with EU law

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Question – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (more details)

ECJ C-868/19 (M-GmbH) – Questions – May Germany allow only legal entities to form part of a VAT group?

ECJ case C-791/18 (Stichting Schoonzicht) – Opinion – Dutch revision scheme for capital goods is in line with the EU VAT Directive

ECJ case C-323/18 (Tesco-Global Áruházak) – Judgment – New turnover-based tax for retail undertakings compatible with EU law

ECJ case C-482/18 (Google Ireland Ltd) – Judgment – Turnover-based tax on advertisements

ECJ case C-75/18 (Vodafone) – Judgment – Turnover tax other than VAT is allowed following EU VAT Directive

Cases brought before the Court of Justice: new practice directions to parties

ECJ case C-331/19 – Comments – Are aphrodisiacs food?

Good things to remember… the EU principle of legal certainty and fixed establishments

VAT recovery on rebates paid “voluntarily” and in cross-border situations?

ECJ C-90/20 (Apcoa Parking) – Question – VAT on controlling fees for violation of private parking regulations?

ECJ case C-331/19 (Staatssecretaris van Financiën vs X) – Opinion – Definition of term ‘foodstuffs for human consumption’

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (official questions)

ECJ case C-717/19 (Boehringer Ingelheim) – Questions – Reduction of the taxable amount; Agreement between pharmaceutical company and health insurer

Good things to remember … CJEU Joined Cases C 95/07 and C 96/07 (Ecotrade)

ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership? Details from Polish Order

ECJ C-703/19 (J.K.) – Questions – Restaurant services and take away dishes (Polish Order details)

ECJ C-48/20 – P vs. PL – Questions – Input VAT recovery relating to unduly invoiced VAT

ECJ/CJEU – C-895/19 – Timing of exercising right to deduct VAT on intra-community acquisitions of goods

ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (Polish details)

ECJ C-837/19 – Super Bock Bebidas vs. PT – Questions – Input VAT in the event that a planned investment is subsequently abandoned

ECJ C-734/19 (ITH Comercial Timişoara) – Questions – Input VAT recovery for goods/services no longer used beyond taxpayer’s control (official version)

Good things to remember about the CJEU – references for preliminary rulings

More new EU candidate judges for EU courts receive a negative assessment

VAT group in the case of the German GmbH & Co. KG again on the test bench before the ECJ

ECJ/CJEU – AG’s opinion: KrakVet Marek Batko sp. K. (C-276/18) – editorial from www.vatupdate.com

ECJ/CJEU – C-482/18 – AG Opinion – Google Ireland Limited – Turnover-based tax on advertisements

ECJ case C-331/19 (Staatssecretaris van Financiën vs X) – Questions – Definition of term ‘foodstuffs for human consumption’

Advertisements:

Contact:

Support & Info

Sign up for our newsletter