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

European Union

What Is VAT Fraud?

11 August 2020

Bulgaria European Union

Flashback on ECJ cases C-132/16 (Iberdrola Inmobiliaria Real Estate Investments) – Conditions for the Right to deduct VAT (!!!) – Renovation free of charge for the benefit of a third party

10 August 2020

European Union

Flashback on ECJ cases: C-183/14 (Salomie and Oltean) – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT

10 August 2020

Germany

No entrepreneurial status of chairmen of the board of directors: First Finance Court implements ECJ case law

09 August 2020

European Union

Flashback on ECJ cases – Right to deduct VAT is a cornerstone of the EU VAT system

07 August 2020

European Union

Composite Supplies under EU VAT: Closer Encounters of the Third Kind?

07 August 2020

European Union Poland

Flashback on ECJ Cases – C-155/12 (RR Donnelley Global Turnkey Solutions Poland sp. z o.o.) – Services related to Real Estate – Warehousing incl. Storage and Transport

06 August 2020

European Union

Flashback on ECJ cases – Input VAT recovery of corporate restructurings

05 August 2020

European Union Germany

ECJ C-269/20 (Finanzamt T) – Questions – VAT group a separate “entity”? Free of charge (public) activities by VAT group

03 August 2020

European Union

ECJ C-324/20 (Finanzamt B) Questions: Tax point for one-off services that are billed in phases

03 August 2020

European Union

Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments

29 July 2020

European Union India

Taxability of amounts on termination of contracts – A brief note on ECJ ruling in matter of Vodafone portugal and Indian scenario

28 July 2020

European Union Netherlands

CHEP-case: Can a foreign VAT reclaim be denied without domestic VAT registration?

27 July 2020

European Union

ECJ – Customs – C-496/19 Antonio Capaldo SpA – Judgment – EU customs authorities may not preclude the procedure for revision of the customs declaration

27 July 2020

Germany

CJEU submission on VAT group BFH, resolution of 7 May 2020, V R 40/19

26 July 2020

European Union Romania

ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Questions – Input VAT deduction prior to insolvency proceedings

26 July 2020

European Union Germany

ECJ C-228/20 (I GmbH) – Questions – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds

26 July 2020

European Union Slovakia

Flashback on ECJ cases C-533/16 (Volkswagen) – VAT may be deducted after expiry of the statute of limitation period

25 July 2020

European Union Italy

Flashback on ECJ/CJEU cases C-332/15 (Astone) – No right to deduct VAT in case of failure to submit returns

25 July 2020

Ireland

Revenue’s position on the “management of special investment funds” following the ECJ decision in GfBk (C-275/11)

25 July 2020

European Union

Three new ECJ VAT cases raised to the ECJ (by Spain and France), but not much details (yet)..

19 July 2020

Czech Republic

Higher compensation for the VAT claim retained by the tax administration in the Czech Republic?

19 July 2020

European Union

ECJ C‑97/19 (Pfeifer & Langen GmbH & Co. KG): Retroactive change to customs declaration allowed in order to reflect the existence of an (in)direct customs representation relationship

16 July 2020

European Union Hungary

ECJ C-656/19 (Bakati Plus) – AG Opinion – VAT exemption for ‘personal luggage’

16 July 2020

European Union Romania

ECJ Case C-424/19 (Cabinet de avocat UR) – Judgment – Lawyers are taxable persons

16 July 2020

European Union

ECJ C-543/19 (Jebsen & Jessen) – Opinion – Reimbursement of an anti-dumping duty (customs duties)

09 July 2020

European Union

ECJ C-76/19 (Curtis Balkan) – Judgment – Customs value includes part of the royalties for the supply of know-how for the manufacture of finished products

09 July 2020

European Union Germany

ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler) – Judgment – No Right to deduct VAT in case building is only used for exempt transactions

09 July 2020

European Union Romania

ECJ C-716/18 (AJFP Caraş-Severin) – Judgment – Rental income of immovable property can not be considered ”ancillary transaction”

09 July 2020

European Union United Kingdom

Flashback on ECJ/CJEU cases: GMAC UK (C-589/12) – Interaction between Sixth VAT Directive and national law

08 July 2020

European Union

Flashback on ECJ/CJEU cases: Right to deduct in case the invoice is issued by a non-registered business

07 July 2020

European Union

Broken Deals and EU VAT

07 July 2020

European Union

Flashback on ECJ/CJEU cases: Right to deduct VAT in case original invoices are lost

06 July 2020

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

What Is VAT Fraud?

Flashback on ECJ cases C-132/16 (Iberdrola Inmobiliaria Real Estate Investments) – Conditions for the Right to deduct VAT (!!!) – Renovation free of charge for the benefit of a third party

Flashback on ECJ cases: C-183/14 (Salomie and Oltean) – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT

No entrepreneurial status of chairmen of the board of directors: First Finance Court implements ECJ case law

Flashback on ECJ cases – Right to deduct VAT is a cornerstone of the EU VAT system

Composite Supplies under EU VAT: Closer Encounters of the Third Kind?

Flashback on ECJ Cases – C-155/12 (RR Donnelley Global Turnkey Solutions Poland sp. z o.o.) – Services related to Real Estate – Warehousing incl. Storage and Transport

Flashback on ECJ cases – Input VAT recovery of corporate restructurings

ECJ C-269/20 (Finanzamt T) – Questions – VAT group a separate “entity”? Free of charge (public) activities by VAT group

ECJ C-324/20 (Finanzamt B) Questions: Tax point for one-off services that are billed in phases

Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments

Taxability of amounts on termination of contracts – A brief note on ECJ ruling in matter of Vodafone portugal and Indian scenario

CHEP-case: Can a foreign VAT reclaim be denied without domestic VAT registration?

ECJ – Customs – C-496/19 Antonio Capaldo SpA – Judgment – EU customs authorities may not preclude the procedure for revision of the customs declaration

CJEU submission on VAT group BFH, resolution of 7 May 2020, V R 40/19

ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Questions – Input VAT deduction prior to insolvency proceedings

ECJ C-228/20 (I GmbH) – Questions – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds

Flashback on ECJ cases C-533/16 (Volkswagen) – VAT may be deducted after expiry of the statute of limitation period

Flashback on ECJ/CJEU cases C-332/15 (Astone) – No right to deduct VAT in case of failure to submit returns

Revenue’s position on the “management of special investment funds” following the ECJ decision in GfBk (C-275/11)

Three new ECJ VAT cases raised to the ECJ (by Spain and France), but not much details (yet)..

Higher compensation for the VAT claim retained by the tax administration in the Czech Republic?

ECJ C‑97/19 (Pfeifer & Langen GmbH & Co. KG): Retroactive change to customs declaration allowed in order to reflect the existence of an (in)direct customs representation relationship

ECJ C-656/19 (Bakati Plus) – AG Opinion – VAT exemption for ‘personal luggage’

ECJ Case C-424/19 (Cabinet de avocat UR) – Judgment – Lawyers are taxable persons

ECJ C-543/19 (Jebsen & Jessen) – Opinion – Reimbursement of an anti-dumping duty (customs duties)

ECJ C-76/19 (Curtis Balkan) – Judgment – Customs value includes part of the royalties for the supply of know-how for the manufacture of finished products

ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler) – Judgment – No Right to deduct VAT in case building is only used for exempt transactions

ECJ C-716/18 (AJFP Caraş-Severin) – Judgment – Rental income of immovable property can not be considered ”ancillary transaction”

Flashback on ECJ/CJEU cases: GMAC UK (C-589/12) – Interaction between Sixth VAT Directive and national law

Flashback on ECJ/CJEU cases: Right to deduct in case the invoice is issued by a non-registered business

Broken Deals and EU VAT

Flashback on ECJ/CJEU cases: Right to deduct VAT in case original invoices are lost

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