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

European Union Poland

ECJ C-653/18 (Unitel) – Judgment – Export of goods – Always refusing exemption for export when the customer of the exported goods is not identified is not allowed

17 October 2019

European Union

ECJ C-189/18 (Glencore) – Comments – Tax fraud, evidences obtained in proceedings before third parties and VAT

17 October 2019

European Union

ECJ C-509/19 (BMW) – Customs duties; Transaction value for the imported product

17 October 2019

European Union

ECJ/CJEU Judgment: Subsidies represent part consideration for a taxable supply

17 October 2019

European Union

Overheads and VAT deduction according to the ECJ

17 October 2019

European Union

October infringements package: key decisions

17 October 2019

European Union Germany

ECJ C-509/19 (BMW AG) – Questions – Customs value for software installed free of charge but not included in price of imported product

17 October 2019

European Union Germany

ECJ C-4/18 and C-5/18 (Winterhoff/Eisenbeis) – Judgment – VAT exemption for public postal services for formal service of documents

17 October 2019

European Union Germany

ECJ C-47/19 (HA vs Germany) – Order – Surfing and sailing tuition for school or university are not VAT exempt

16 October 2019

European Union

ECJ/CJEU cases week of Oct 14 …. a busy week ahead of us, 4 judgments, 1 AG Opinion

14 October 2019

European Union Germany Hungary Italy

October infringements package: key decisions

11 October 2019

European Union Portugal

ECJ C-211/18 (Idealmed III) – Opinion – VAT exemption for private hospital

11 October 2019

European Union

ECJ C‑573/18 and C‑574/18 (C GmbH & Co. KG) – Judgment – VAT Treatment of Producer Organization Subsidies in Agricultural Sector

09 October 2019

Austria

EU infringement proceeding regarding special margin scheme for travel agents

08 October 2019

European Union

ECJ/CJEU cases – Period Oct 9 – Nov 7, 2019

08 October 2019

European Union

Non-established taxable persons VAT refunds procedure and ECJ

07 October 2019

European Union Slovakia

ECJ C-621/19 (Weindel Logistik Service) – Questions – Import VAT recovery only for owners of goods?

06 October 2019

Czech Republic European Union

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

04 October 2019

European Union Germany

ECJ Case C-42/18 (Cardpoint) – Judgment – No VAT exemption for payment services; technical and administrative assistance for cash withdrawals

04 October 2019

European Union Latvia

ECJ C‑329/18 (SIA Altic) – Judgment – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud

03 October 2019

European Union Spain

ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued?

02 October 2019

European Union Romania

ECJ C-501/19 (UCMR – ADA) – Questions – Collective management of copyright on musical works

02 October 2019

Czech Republic European Union

ECJ C-520/19 (Armostav Místek vs CZ) – Input VAT recovery by person held liable for missing tax in a fraudulent chain

02 October 2019

European Union

Changing ECJ case law on input VAT deductions for holding companies

29 September 2019

Austria European Union

ECJ C-593/19 (SK Telecom vs AT) – Question – Refund of VAT on roaming charges, use and enjoyment rules for telecom services

27 September 2019

European Union

The General Court of the European Union prepares to welcome additional Judges

24 September 2019

European Union

Typologies of operational permanent establishments and VAT

23 September 2019

European Union

CJEU/ECJ Calendar Sept 23 – Oct 17

23 September 2019

European Union

AG Opinion: Payment of interest in respect of the delayed repayment of VAT

23 September 2019

European Union

Health-care services, VAT and some unresolved issues, new ECJ judgment

19 September 2019

European Union Germany

ECJ C-700/17 (Wolf-Henning Peters) – Judgment – Condition that the medical care is provided in the context of a relationship of trust between the patient and the care provider

18 September 2019

Czech Republic

Czech Republic: VAT measures proposed, compliance with CJEU judgment

13 September 2019

European Union Hungary

ECJ Case C-13/18 (Sole Mizo) – Opinion – Interest paid on VAT refund

11 September 2019

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

ECJ C-653/18 (Unitel) – Judgment – Export of goods – Always refusing exemption for export when the customer of the exported goods is not identified is not allowed

ECJ C-189/18 (Glencore) – Comments – Tax fraud, evidences obtained in proceedings before third parties and VAT

ECJ C-509/19 (BMW) – Customs duties; Transaction value for the imported product

ECJ/CJEU Judgment: Subsidies represent part consideration for a taxable supply

Overheads and VAT deduction according to the ECJ

October infringements package: key decisions

ECJ C-509/19 (BMW AG) – Questions – Customs value for software installed free of charge but not included in price of imported product

ECJ C-4/18 and C-5/18 (Winterhoff/Eisenbeis) – Judgment – VAT exemption for public postal services for formal service of documents

ECJ C-47/19 (HA vs Germany) – Order – Surfing and sailing tuition for school or university are not VAT exempt

ECJ/CJEU cases week of Oct 14 …. a busy week ahead of us, 4 judgments, 1 AG Opinion

October infringements package: key decisions

ECJ C-211/18 (Idealmed III) – Opinion – VAT exemption for private hospital

ECJ C‑573/18 and C‑574/18 (C GmbH & Co. KG) – Judgment – VAT Treatment of Producer Organization Subsidies in Agricultural Sector

EU infringement proceeding regarding special margin scheme for travel agents

ECJ/CJEU cases – Period Oct 9 – Nov 7, 2019

Non-established taxable persons VAT refunds procedure and ECJ

ECJ C-621/19 (Weindel Logistik Service) – Questions – Import VAT recovery only for owners of goods?

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

ECJ Case C-42/18 (Cardpoint) – Judgment – No VAT exemption for payment services; technical and administrative assistance for cash withdrawals

ECJ C‑329/18 (SIA Altic) – Judgment – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud

ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued?

ECJ C-501/19 (UCMR – ADA) – Questions – Collective management of copyright on musical works

ECJ C-520/19 (Armostav Místek vs CZ) – Input VAT recovery by person held liable for missing tax in a fraudulent chain

Changing ECJ case law on input VAT deductions for holding companies

ECJ C-593/19 (SK Telecom vs AT) – Question – Refund of VAT on roaming charges, use and enjoyment rules for telecom services

The General Court of the European Union prepares to welcome additional Judges

Typologies of operational permanent establishments and VAT

CJEU/ECJ Calendar Sept 23 – Oct 17

AG Opinion: Payment of interest in respect of the delayed repayment of VAT

Health-care services, VAT and some unresolved issues, new ECJ judgment

ECJ C-700/17 (Wolf-Henning Peters) – Judgment – Condition that the medical care is provided in the context of a relationship of trust between the patient and the care provider

Czech Republic: VAT measures proposed, compliance with CJEU judgment

ECJ Case C-13/18 (Sole Mizo) – Opinion – Interest paid on VAT refund

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