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

European Union

References to the ECJ in Tax Dispute Cases: Current Situation and Problems

08 February 2020

European Union Germany

Austrian CJEU referral on VAT and fixed establishment

08 February 2020

European Union Germany

ECJ C-907/19 (Q-GmbH) – Questions – Intermediation activities for an insurance company VAT exempt?

07 February 2020

European Union Germany

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

07 February 2020

European Union

ECJ C-716/18 (AJFP Caraş-Severin) – Opinion – AG finds that rental income should not affect VAT threshold

07 February 2020

European Union

ECJ case C-276/18 (KrakVet Marek Batko) – Opinon – Distance selling; Goods dispatched or transported by supplier of customer?

06 February 2020

European Union Hungary

ECJ C-323/18 – Tesco-Global Áruházak vs HU – Does the new turnover-based tax for retail undertakings qualify as a turnover tax?

04 February 2020

Germany

German analysis of ECJ C-656/19, Bakati Plus – concept of “personal luggage”

31 January 2020

Germany

German VAT analysis of the ECJ C-621/19 Weindel Logistik Service case (import VAT recovery by non-owners)

31 January 2020

European Union

Cross-border head-office to branch supplies and VAT grouping – The Danske Bank referral

31 January 2020

European Union

Right to deduct VAT from amending documents: the Biosafe Judgment

31 January 2020

Netherlands

Advice to raise questions to the ECJ about wrongfully not claiming input VAT on basis of the revision scheme

25 January 2020

European Union

ECJ C-21/20 – Questions – Balgarska natsionalna televizia vs. BG

23 January 2020

European Union

ECJ/CJEU: VAT on assignment of debt recognised in enforcement proceedings

22 January 2020

European Union Germany

Referral to ECJ – Time of input tax deduction at the time of the supply or payment?

22 January 2020

European Union Germany

Referral to ECJ – VAT grouping & partnerships

22 January 2020

European Union

ECJ – C-692/17 – Paulo Nascimento Consulting – Judgment – VAT on assignment of debt recognised in enforcement proceedings

21 January 2020

European Union

First four new VAT cases raised to the ECJ in 2020

21 January 2020

European Union

Overview of VAT questions raised to the ECJ in 2019 (status Jan 21, 2019)

21 January 2020

European Union Sweden

ECJ case C-812/19 (Danske Bank) – Question – Cross border VAT group (reverse Skandia situation)

21 January 2020

European Union Romania

ECJ C-655/19 (LN) – Questions – Property acquisition under enforcement procedure and subsequent sale; economic activity?

21 January 2020

European Union

ECJ case C-756/19 (Ramada Storax SA) – Questions – Restrictions to VAT adjustments for bad debt relief; insolvency proceedings in Portugal and other Member States

21 January 2020

European Union

ECJ case C-19/19 (Pantichim SA) – Opinion – Offsetting of cross border tax/VAT claims

18 January 2020

European Union

Another Top 10 ranking of ECJ cases decided/AG Opinion in 2019

15 January 2020

European Union Poland

ECJ Case C-745/18 (Skarb Państwa) – Questions – Services of liquidator / trustee / curator (case removed from register)

14 January 2020

Netherlands

Dutch court confirms that according to ECJ Case C‑420/18 (IO vs NL) a member of supervisory board does not qualify as a VAT taxable person

09 January 2020

European Union

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

09 January 2020

European Union Germany

ECJ case C-802/19 (Firma Z) – Questions – Price discounts and intra-Community supply of medicines

09 January 2020

European Union

ECJ Research note: Value added tax and place of supply in the case of ‘similar rights’ — Inclusion of greenhouse gas emission allowances (29.07.2016)

08 January 2020

European Union

ECJ Research note: Cumulation of administrative and criminal sanctions and the ne bis in idem principle (20.03.2017)

08 January 2020

European Union

ECJ Research note: Criminal penalties in the event of non-payment of value added tax (21.03.2017)

08 January 2020

European Union

ECJ Research note: Limitation rules in criminal matters (15.05.2017)

08 January 2020

European Union

ECJ Research note: Whether there are specific rules or general principles on the abuse of law in the area of direct taxation in the Member States (16.10.2017)

08 January 2020

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

References to the ECJ in Tax Dispute Cases: Current Situation and Problems

Austrian CJEU referral on VAT and fixed establishment

ECJ C-907/19 (Q-GmbH) – Questions – Intermediation activities for an insurance company VAT exempt?

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

ECJ C-716/18 (AJFP Caraş-Severin) – Opinion – AG finds that rental income should not affect VAT threshold

ECJ case C-276/18 (KrakVet Marek Batko) – Opinon – Distance selling; Goods dispatched or transported by supplier of customer?

ECJ C-323/18 – Tesco-Global Áruházak vs HU – Does the new turnover-based tax for retail undertakings qualify as a turnover tax?

German analysis of ECJ C-656/19, Bakati Plus – concept of “personal luggage”

German VAT analysis of the ECJ C-621/19 Weindel Logistik Service case (import VAT recovery by non-owners)

Cross-border head-office to branch supplies and VAT grouping – The Danske Bank referral

Right to deduct VAT from amending documents: the Biosafe Judgment

Advice to raise questions to the ECJ about wrongfully not claiming input VAT on basis of the revision scheme

ECJ C-21/20 – Questions – Balgarska natsionalna televizia vs. BG

ECJ/CJEU: VAT on assignment of debt recognised in enforcement proceedings

Referral to ECJ – Time of input tax deduction at the time of the supply or payment?

Referral to ECJ – VAT grouping & partnerships

ECJ – C-692/17 – Paulo Nascimento Consulting – Judgment – VAT on assignment of debt recognised in enforcement proceedings

First four new VAT cases raised to the ECJ in 2020

Overview of VAT questions raised to the ECJ in 2019 (status Jan 21, 2019)

ECJ case C-812/19 (Danske Bank) – Question – Cross border VAT group (reverse Skandia situation)

ECJ C-655/19 (LN) – Questions – Property acquisition under enforcement procedure and subsequent sale; economic activity?

ECJ case C-756/19 (Ramada Storax SA) – Questions – Restrictions to VAT adjustments for bad debt relief; insolvency proceedings in Portugal and other Member States

ECJ case C-19/19 (Pantichim SA) – Opinion – Offsetting of cross border tax/VAT claims

Another Top 10 ranking of ECJ cases decided/AG Opinion in 2019

ECJ Case C-745/18 (Skarb Państwa) – Questions – Services of liquidator / trustee / curator (case removed from register)

Dutch court confirms that according to ECJ Case C‑420/18 (IO vs NL) a member of supervisory board does not qualify as a VAT taxable person

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

ECJ case C-802/19 (Firma Z) – Questions – Price discounts and intra-Community supply of medicines

ECJ Research note: Value added tax and place of supply in the case of ‘similar rights’ — Inclusion of greenhouse gas emission allowances (29.07.2016)

ECJ Research note: Cumulation of administrative and criminal sanctions and the ne bis in idem principle (20.03.2017)

ECJ Research note: Criminal penalties in the event of non-payment of value added tax (21.03.2017)

ECJ Research note: Limitation rules in criminal matters (15.05.2017)

ECJ Research note: Whether there are specific rules or general principles on the abuse of law in the area of direct taxation in the Member States (16.10.2017)

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