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

European Union

Sweden’s Supreme Administrative Court requests preliminary ruling on “reverse-Skandia situation”

16 November 2019

ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT

14 November 2019

Denmark European Union

European Union Gazettes ECJ Preliminary Ruling on Danish VAT Rules for Building Land

14 November 2019

European Union Hungary

Comments on case C-189/18 – Tax authority must grant taxpayer access to records

14 November 2019

European Union

Neutrality, effectiveness and VAT. What the ECJ says?

10 November 2019

European Union

ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption

10 November 2019

Austria European Union

VAT treatment of foreign telecom roaming services referred to CJEU

08 November 2019

European Union

Court of Justice of the EU has now made public new types of documents

08 November 2019

European Union Hungary

ECJ C-610/19 (Vikingo Fővállalkozó) – Questions – Input VAT, artificial transactions, proof and proportionality

07 November 2019

European Union Romania

ECJ C-655/19 (Administrația Județeană) – Questions – Purchase and subsequent sale of real estate by creditor: economic activity? Is the creditor a taxable person?

07 November 2019

European Union Germany

ECJ C-488/18 (Golfclub Schloss Igling) – AG Opinion – Direct effect; VAT exemption for sports activities

07 November 2019

European Union

VAT not directly borne is deductible? According to the ECJ, it depends…

06 November 2019

European Union Hungary

ECJ Case C-292/19 (PORR Epitesi Kft.) – Judgment (Order) – Adjustment of output VAT due to non-payment

05 November 2019

European Union

Published & pending ECJ/CJEU Cases – AG Opinion since Sept 1, 2019 or No AG Opinion and No Decision yet

04 November 2019

European Union

ECJ/CJEU calendar week 45 till 49 (Nov 4 – Dec 6, 2019) – only 3 AG Opinions ….

04 November 2019

European Union

ECJ Cases when VAT recovery rights have been thrown into question

04 November 2019

European Union

ECJ/CJEU: debt assignment transaction not covered by a VAT exemption

04 November 2019

European Union Sweden

VAT on services provided by a head office to its fixed establishment? Skandia 2.0

02 November 2019

European Union Germany

ECJ case C-657/19 (Finanzamt D.) – Questions – providing advice for the care funds set up at the health insurance funds: VAT exempt?

01 November 2019

European Union Hungary

ECJ C-611/19 (Crewprint) – Questions – Denial of input VAT recovery without full investigation, is a business free to choose form with lowest VAT burden?

01 November 2019

European Union Sweden

Supply between VAT group and branch, new referral to ECJ from Sweden

01 November 2019

Sweden

VAT treatment of supply between VAT group and branch (referral to CJEU)

31 October 2019

European Union

Pro rata and the sale of capital goods in the ECJ VAT case-law

28 October 2019

European Union Hungary

ECJ C-656/19 (BAKATI PLUS) – Questions – VAT exemption for ‘personal luggage’

28 October 2019

European Union Poland

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

28 October 2019

European Union Portugal

ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise?

28 October 2019

European Union

ECJ/CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings

26 October 2019

Belgium European Union

ECJ Cases C‑469/18 and C‑470/18 (Belgische Staat) – Judgment – Evidence used by tax authorities

24 October 2019

European Union Portugal

Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)

24 October 2019

European Union

ECJ/CJEU Cases – Cases dealt with week 41 and 42 – Agenda of week 43 till 47

22 October 2019

European Union Hungary

ECJ C-189/18 (Glencore Agriculture) – Judgment – Powers of tax authorities; Findings of administrative procedures to which the taxable person was not a party

17 October 2019

European Union Portugal

ECJ C-692/17 (Paulo Nascimento Consulting – Judgment – Exemption for transactions relating to the granting, negotiation and management of credit – assignment of a position held in enforcement proceedings for recovery of a debt recognised by a judgment

17 October 2019

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

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

Sweden’s Supreme Administrative Court requests preliminary ruling on “reverse-Skandia situation”

ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT

European Union Gazettes ECJ Preliminary Ruling on Danish VAT Rules for Building Land

Comments on case C-189/18 – Tax authority must grant taxpayer access to records

Neutrality, effectiveness and VAT. What the ECJ says?

ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption

VAT treatment of foreign telecom roaming services referred to CJEU

Court of Justice of the EU has now made public new types of documents

ECJ C-610/19 (Vikingo Fővállalkozó) – Questions – Input VAT, artificial transactions, proof and proportionality

ECJ C-655/19 (Administrația Județeană) – Questions – Purchase and subsequent sale of real estate by creditor: economic activity? Is the creditor a taxable person?

ECJ C-488/18 (Golfclub Schloss Igling) – AG Opinion – Direct effect; VAT exemption for sports activities

VAT not directly borne is deductible? According to the ECJ, it depends…

ECJ Case C-292/19 (PORR Epitesi Kft.) – Judgment (Order) – Adjustment of output VAT due to non-payment

Published & pending ECJ/CJEU Cases – AG Opinion since Sept 1, 2019 or No AG Opinion and No Decision yet

ECJ/CJEU calendar week 45 till 49 (Nov 4 – Dec 6, 2019) – only 3 AG Opinions ….

ECJ Cases when VAT recovery rights have been thrown into question

ECJ/CJEU: debt assignment transaction not covered by a VAT exemption

VAT on services provided by a head office to its fixed establishment? Skandia 2.0

ECJ case C-657/19 (Finanzamt D.) – Questions – providing advice for the care funds set up at the health insurance funds: VAT exempt?

ECJ C-611/19 (Crewprint) – Questions – Denial of input VAT recovery without full investigation, is a business free to choose form with lowest VAT burden?

Supply between VAT group and branch, new referral to ECJ from Sweden

VAT treatment of supply between VAT group and branch (referral to CJEU)

Pro rata and the sale of capital goods in the ECJ VAT case-law

ECJ C-656/19 (BAKATI PLUS) – Questions – VAT exemption for ‘personal luggage’

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

ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise?

ECJ/CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings

ECJ Cases C‑469/18 and C‑470/18 (Belgische Staat) – Judgment – Evidence used by tax authorities

Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)

ECJ/CJEU Cases – Cases dealt with week 41 and 42 – Agenda of week 43 till 47

ECJ C-189/18 (Glencore Agriculture) – Judgment – Powers of tax authorities; Findings of administrative procedures to which the taxable person was not a party

ECJ C-692/17 (Paulo Nascimento Consulting – Judgment – Exemption for transactions relating to the granting, negotiation and management of credit – assignment of a position held in enforcement proceedings for recovery of a debt recognised by a judgment

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

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