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

European Union Netherlands

Overview of the top 10 VAT cases in 2019

07 January 2020

European Union

ECJ/CJEU cases decided in 2019 – text of the decision added

07 January 2020

European Union

Presentation (video) about the VAT aspects of M&A transactions, in the view of EU VAT and ECJ cases

05 January 2020

European Union

Overview of ECJ/CJEU VAT Cases Decided in 2019

30 December 2019

European Union France

ECJ case C-390/18 (Airbnb Ireland) – Judgment – Information society service; ‘Apps’ bringing customer and service providers together; Intermediation or Real estate services?

30 December 2019

European Union

VAT refund: EC steps in

27 December 2019

European Union

EU Advocate General finds that legitimate input VAT must be refunded promptly and unconditionally

25 December 2019

European Union

Import VAT controversy referred to European Court

24 December 2019

European Union

Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390/18)

24 December 2019

European Union

ECJ/CJEU Calendar – VAT cases up till week 3, 2020

24 December 2019

Germany

German Supreme Court follows ECJ Cardpoint re outsourcing financial services: no VAT exemption

22 December 2019

European Union

ECJ case C‑446/18 (AGROBET) – Opinion – Retention of the total amount of excess VAT upon a tax inspection in respect of part of the transactions

19 December 2019

European Union Romania

ECJ C‑707/18 (Amarasti Land Investment) – Judgment – Intermediary in the provision of services or investment expenditure made for the needs of a business

19 December 2019

European Union Germany

ECJ case C‑715/18 (Sailors Association Cuxhaven) – Judgment – Reduced VAT rate campsites and boat mooring

19 December 2019

European Union

Supply chain, VAT and ECJ case-law, where are we?

16 December 2019

European Union Germany

Referral to European Court of Justice: VAT exemption for the development and brokerage of insurance products

14 December 2019

European Union

ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible

10 December 2019

European Union

ECJ C-703/19 (Katowicach) – Questions – Restaurant services and take away dishes

08 December 2019

European Union Spain

ECJ C-712/19 (Novo Banco) – Questions – Is the Spanish IDECA tax compatible with the VAT directive?

08 December 2019

European Union Romania

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

08 December 2019

European Union France

ECJ C-737/19 (Bank of China) – Questions – Input VAT on costs of branch for the provision of loans for the benefit of its HQ outside the EU

08 December 2019

European Union

EU VAT Committee – place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events

04 December 2019

European Union Portugal

ECJ case C-695/19 (Rádio Popular) – Questions – Intermediation in the sale of extended warranties on household electrical appliances; VAT exemption?

03 December 2019

European Union

Permanent establishment for VAT and its nexus with BEPS – Part 1

01 December 2019

United Kingdom

EU Advocate General’s opinion on fixed establishments

28 November 2019

European Union

November infringements package: key decisions

27 November 2019

Czech Republic European Union

ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Input VAT recovery by person held liable for missing tax in a fraudulent chain

27 November 2019

European Union

Refusal of VAT exemption for export when the recipient is not the purchaser

25 November 2019

European Union

VAT exemptions and independent groups of persons: ECJ case C-400/18 (Infohos)

25 November 2019

Belgium

EU Court Strikes Down Belgian Denial of Group VAT Exemptions

22 November 2019

Belgium European Union

Former Belgian VAT exemption for ‘independent groups of persons’ was too restrictive

22 November 2019

European Union

Cost sharing and VAT, a tax zombie alive and kicking: new ECJ judgment

22 November 2019

European Union

ECJ case C-630/19 (PAGE Internacional) – Questions – Limitation of deduction; Supply of food

21 November 2019

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

Overview of the top 10 VAT cases in 2019

ECJ/CJEU cases decided in 2019 – text of the decision added

Presentation (video) about the VAT aspects of M&A transactions, in the view of EU VAT and ECJ cases

Overview of ECJ/CJEU VAT Cases Decided in 2019

ECJ case C-390/18 (Airbnb Ireland) – Judgment – Information society service; ‘Apps’ bringing customer and service providers together; Intermediation or Real estate services?

VAT refund: EC steps in

EU Advocate General finds that legitimate input VAT must be refunded promptly and unconditionally

Import VAT controversy referred to European Court

Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390/18)

ECJ/CJEU Calendar – VAT cases up till week 3, 2020

German Supreme Court follows ECJ Cardpoint re outsourcing financial services: no VAT exemption

ECJ case C‑446/18 (AGROBET) – Opinion – Retention of the total amount of excess VAT upon a tax inspection in respect of part of the transactions

ECJ C‑707/18 (Amarasti Land Investment) – Judgment – Intermediary in the provision of services or investment expenditure made for the needs of a business

ECJ case C‑715/18 (Sailors Association Cuxhaven) – Judgment – Reduced VAT rate campsites and boat mooring

Supply chain, VAT and ECJ case-law, where are we?

Referral to European Court of Justice: VAT exemption for the development and brokerage of insurance products

ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible

ECJ C-703/19 (Katowicach) – Questions – Restaurant services and take away dishes

ECJ C-712/19 (Novo Banco) – Questions – Is the Spanish IDECA tax compatible with the VAT directive?

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

ECJ C-737/19 (Bank of China) – Questions – Input VAT on costs of branch for the provision of loans for the benefit of its HQ outside the EU

EU VAT Committee – place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events

ECJ case C-695/19 (Rádio Popular) – Questions – Intermediation in the sale of extended warranties on household electrical appliances; VAT exemption?

Permanent establishment for VAT and its nexus with BEPS – Part 1

EU Advocate General’s opinion on fixed establishments

November infringements package: key decisions

ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Input VAT recovery by person held liable for missing tax in a fraudulent chain

Refusal of VAT exemption for export when the recipient is not the purchaser

VAT exemptions and independent groups of persons: ECJ case C-400/18 (Infohos)

EU Court Strikes Down Belgian Denial of Group VAT Exemptions

Former Belgian VAT exemption for ‘independent groups of persons’ was too restrictive

Cost sharing and VAT, a tax zombie alive and kicking: new ECJ judgment

ECJ case C-630/19 (PAGE Internacional) – Questions – Limitation of deduction; Supply of food

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